60th Congress) SENATE /Documknt 

3d /Session / ' ^ t No. 547 



CUSTOMS TARIFFS 

SENATE AND HOUSE REPORTS 
1888, 1890, 1894, 1897 



[REPRINTS] 



■ 



December 9, 1908. — Presented by Mr. Albrtch, referred to the 
Committee on Finance, and ordered to be printed 



WASHINGTON 
GOVERNMENT PRINTING OFFICE 

1909 



^ 



60th Congeess \ Q^^.^ * t i.^ i Document 

U Session / SENATE | ^^^ ^^^ 



CUSTOMS TAEIFFS 

SENATE AND HOUSE KEPORTS 
1888, 1890, 1894, 1897 



[REPRINTS] 



December 9, 1908. — Presented by Mr. Aldrich, referred to the 
Committee on Finance, and ordered to be printed 



WASHINGTON 

GOVERNMENT PRINTING OFFICE 

1909 



^ " OF D, 

FFr 27 ■'OQ 






TABLE OF CONTENTS. 



CONGRESSIONAL HISTORY AND REFERENCES TO DEBATES. 

Page. 

Walker tariff, 1846 5 

Morrill tariff, 1860 7 

Customs tariff of 1883 8 

Undervaluation biU, 18^6, 1887, and 1888 10 

Mills bill, 1888 9 

Customs administrative act, 1890 11 

McKinley tariff, 1890— 11 

Wilson-Gorman tariff, 1894 12 

Dingley tariff, 1897 13 

REPORTS ON TARIFF BILLS. 

Mills bill, 1888 : 

Report by Mr. Mills 15 

Minority report by Mr. McKinley 30 

Report by Senator Aldricli_. 48 

Minority report by Senator Harris 122 

Minority report by Senator Beck 131 

McKinley bill, 1890 : 

Report by Mr. Dingley 242 

Minority report by Mr. Carlisle 265 

Views of Mr. McKenna 279 

Wilson-Gorman bill, 1894 : 

Report by Mr. Wilson 282 

Minority report by Mr. Reed 294 

Dingley bill, 1897: 

Report by Mr. Dingley 347 

Minority report by Mr. Bailey 355 

8 



CUSTOMS TARIFFS. 



COMMITTEE EEPOETS AKD KEFEIREI^CES TO 
LEGISLATIVE PHOCEEDII^^GS.* 



Mr. Aldrich presented the following 

REPRINT OF COMMITTEE REPORTS SUBMITTED WITH THE TARIFF BILLS OP 
1888, 1890, 1894, AND 1897, TOGETHER WITH REFERENCES TO LEGISLATIVE PRO- 
CEEDINGS ON THE TARIFF LAWS OF 1846, 1861, 1883, 1890, 1894, 1897, THE MILLS- 
ALDRICH BILL OF 1888, AND THE CUSTOMS ADMINISTRATIVE LAW OF 1890. 



Decembeb 9, 1908. — Referred to the Committee on Finance and ordered to be 

printed. 



LEGISLATIVE PKOCEEDINGS. 

THE WALKER TARIFF (1846). 

[H. R. 384.] 

Proceedings m the House of Representatives. 

House bill 384, first session, Twenty-ninth Congress, " Reducing the duty 
on imports, and for other purposes," was reported by Mr. McKay, of North Caro- 
lina, from the Committee on Ways and Means, April 14, 1846. ( Globe, 1st sess., 
29th Cong., p. 670.) 

Bill taken up and read in part and substitute offered by Mr. Hungerford, of 
New York, June 15. (Globe, p. 976.) 



Bill debated— 

June 18, 1846 (Globe, pp. 989-996). 
June 19, 1846 (Globe, pp. 1000- 

1010). 
June 20, 1846 (Globe, pp. 1011- 

1013). 
June 24, 1846 (Globe, pp. 1018- 

1023). 
June 25, 1846 (Globe, p. 1027). 
June 26, 1846 (Globe, pp. 1032- 

1037). 
Passed the House July 3, 1846, after 



Bill debated— 

June 27, 1846 (Globe, p. 1039). 
June 29, 1846 (Globe, p. 1041). 
June 30, 1846 (Globe, p. 1043). 
July 1, 1846 (Globe, pp. 1044- 

1046). 
July 2, 1846 (Globe, pp. 1046- 

1050). 
July 3, 1846 (Globe, pp. 1050- 

1053). 

twelve days' debate. 



* The references to Legislative Proceedings were prepared by George H. Boyd, Superin- 
tendent of Senate Document Room, 



6 



CUSTOMS TARIFFS — 1846 TO 1897. 



Proceedings in the Senate of the United States. 

Bill debated and made special order for Monday, July 13, 1846, witliout ref- 
erence to the Finance Committee. ( July 6, Globe, pp. 1053-1057. ) 



Bill debated- 
July 13, 

1084). 
July 14, 

1093). 
July 15, 

1098). 
July 16, 

1106). 
July 17, 

nil). 
July 18, 



1846 (Globe, pp. 1081- 
1846 (Globe, pp. 1089- 
1846 (Globe, pp. 1097- 
1846 (Globe, pp. 1105- 
1846 (Globe, pp. 1110- 
1846 (Globe, p. 1115). 



Bill debated — 

July 20, 1846 (Globe, pp. 1117- 

1118). 
July 21, 1846 (Globe, p. 1124). 
July 22, 1846 (Globe, p. 1128). 
July 23, 1846 (Globe, p. 1133). 
July 24, 1846 (Globe, p. 1136). 
July 25, 1846 (Globe, p. 1139). 
July 27, 1846 (Globe, pp. 1141- 

1145). 
July 28, 1846 (Globe, pp. 1149- 

1158). 



There was some debate on the presentation of petitions and memorials in 

relation to the tariff in the Senate, as follows : 

On petition of Jos. W. Revere, of Boston, Mass., and others. (Globe, pp. 

1095-1097.) 
On petition of merchants of New York. (Globe, pp. 1102-1103.) 
On petition of miners of Schuylkill County, Pa. (Globe, pp. 1112-1113.) 
On petition of citizens of New Jersey. Globe, pp. 1122-1123.) 
On petition of workers of coal mines in Carbon County, Pa. (Globe, pp. 

1131-1132.) 

Many of the speeches delivered on this bill were not printed in the body of the 

Globe, but will be found in the Appendix, as follows : 



Mr. Stewart, of Pennsylvania (pp. 54- 

935). 
Mr. McClean, of Pennsylvania (p. 

690). 
Mr. Sawyer, of Ohio (p. 699). 
Mr. Severance, of Maine (p. 702). 
Mr. Ramsey, of Pennsylvania (p. 708). 
Mr. Goodyear, of Pennsylvania (p. 

712). 
Mr. Pollock, of Pennsylvania (p. 715). 
Mr. Darragh, of Pennsylvania (p. 721). 
Mr. Ewing, of Pennsylvania (p. 724). 
Mr. Hubbard, of Virginia (p. 729). 
Mr. Seddon, of Virginia (p. 735). 
Mr. Harmnnson, of Louisinna (p. 744). 
Mr. Thompson, of Pennsvlvania (p. 

748). 
Mr. Chase, of Tennessee (p. 753). 
Mr. Strong, of New York (p. 761). 
Mr. Wilmot, of Pennsylvania (p. 767). 
Mr. Rathbun, of New York (p. 771). 
Mr. Hough, of New York (p. 774). 
Mr. Lewis, of New York (p. 780). 
Mr. Brinkerhoff, of Ohio (p. 784). 
Mr. Lewis, of Alabama (p. 785). 
Mr. Jenkins, of New York (p. 798). 
Mr. Bayly, of Virginia (p. 812). 
Mr. Collin, of New York (p. 821). 
Mr. Towns, of Georgia (p. 829). 
Mr. Benton, of ^ew York (p. 847). 
Mr. Niles, of Connecticut (p. 881). 
Mr. Norris, of New Hampshire (p. 

920). 
Mr. Young, of Kentucky (p. 956). 
Mr. Collamer, of Vermont (p. 960). 
Mr. Hunt, of New York (p. 964). 



Mr. Winthrop, of Massachusetts (p. 

969). 
Mr. Broadhead, of Pennsylvania (p. 

976). 
Mr. Strohm, of Pennsylvania (p. 981). 
Mr. Ewing, of Tennessee (p. 987). 
Mr. Yancy, of Alabama (p. 993). 
Mr. Hudson, of Massachusetts (p. 997). 
Mr. Blanchard, of Pennsylvania (p. 

1003). 
Mr. Seaman, of New York (p. 1007). 
Mr. Marsh, of Vermont (p. 1009). 
Mr. McHenry, of Kentucky (p. 1014). 
Mr. Tibbatts, of Kentucky (p. 1018). 
Mr. Hungerford, of New York (p. 

1023). 
Mr. Hunter, of Virginia (p. 1025). 
Mr. Toombs, of Georgia (p. 10.30). 
Mr. Clark, of North Carolina (p. 

1035). 
Mr. Wick, of Indiana (p. 1040). 
Mr. Smith, of New York (p. 1048). 
Mr. Barringer, of North Carolina (p. 

1051). 
Mr. Ficklin, of Illinois (p. 1055). 
Mr. Dixon, of Connecticut (p. 1061). 
Mr. Woodruff, of New York (p. 1066). 
Mr. Perry, of Maryland (p. 1070). 
Mr. Root, of Ohio (p. 1075). 
Mr. Miller, of New York (p. 1075). 
Mr. Daniel, of North Carolina (p. 

1077). 
Mr. Houston, of Delaware (p. 1081). 
Mr. Gentry, of Tennessee (p. 1086). 
Mr. Ingersoll, of Pennsylvania (p. 

1089). 



CUSTOMS TARIFFS — 1846 TO 1897. 7 

Mr. Davis, of Massachusetts (p. 1107). Mr. Webster, of Massachusetts (p. 

Mr. Johnson, of Maryland (p. 1118). 1139). 

Mr. Huntington, of Connecticut (p. Mr. Jarnagin, of Tennessee (p. 1152). 

1129). Mr. Chapman, of Maryland (p. 1155). 
Mr, Cameron, of Pennsylvania (p. 

1130). 

Passed the Senate July 28, 1846, after fifteen days' debate. 
Senate amendment agreed to in House of Representatives, July 29, 1846. 
(Globe, pp. 1164-1166.) 
Approved July 30, 1846. 

THE MORRILL TARIFF BILL (1861). 
[H. R. 338.] 

Proceedings in the House of Representatives. 

On March 12, 1860, Mr. Morrill, from the Committee on Ways and Means, 
reported a bill (H. R. 338) to provide for the payment of outstanding treasury 
notes, to authorize a loan, to regulate and fix the duties on imports, and for 
other purposes, but as he could not secure a suspension of the rules he with- 
drew the bill. 

March 13 Mr. Sherman reported the same bill, and under similar conditions 
withdrew it. 

March 19, Mr. Morrill reported it again, had the bill read a first and second 
time, referred to the Committee of the Whole on the state of the Union, and 
ordered to be printed. 

March 28 Mr. Sherman offered a special order setting aside Wednesday, 
April 4, as the day for the consideration of the tariff bill, but resolution went 
over on objection. 

April 5 tariff" bill came up in its regular order in Committee of the Whole, 
but the committee arose after the bill had been read and before any discussion 
was had. 

April 23, 24, 25, 26, and 27 the bill was under discussion in the House in 
Committee of the Whole. The House adjouned over from Friday the 27th to 
Monday the 30th. 

April 30, May 1, 2, 3, 4, 5, 7, 8, 9, and 10 the bill was under discussion, and 
on the latter day it was reported to the House and passed by a vote of 105 yeas 
to 64 nays. 

Proceedings in the Senate of the United States. 

May 10 announcement was made in the Senate that the House had passed 
bill, and upon motion of Mr. Hunter the bill was read twice by title and 
referred to the Committee on Finance. 

On June 13 Mr. Hunter reported it back from the Committee on Finance 
and attempted to have a day set for its consideration, but as no motion was 
made, it went over. 

June 14 bill was taken up on Mr. Hunter's motion, and the Senate adjourned 
on it so that it would come up next day as regular order. 

June 15 motion was made to postpone consideration of bill until next session, 
but hour for taking recess arrived, and bill went over. 

Evening session bill was taken up again in Committee of the Whole and by 
a vote of 25 yeas to 23 nays further consideration was postponed to the second 
Monday of December, 1860. 

Mr. Slidell moved the appointment of a special committee of three to con- 
sider the propriety of modifying existing tariff laws, and report such modifica- 
tions as they deemed proper to the Senate on the second Monday in December. 

June 16 motion was made to reconsider vote by which consideration of 
tariff bill was postponed. 

June 18 Mr. Lane offered an amendment to the tariff bill. 

June 20 by vote of 33 yeas to 17 nays motion to reconsider was agreed to, 
and bill placed on the table. 

December 5 an attempt was made to set a date for the consideration of the 
bill, and on 

December 11 the bill was referred back to the Committee on Finance. 



8 CUSTOMS TARIFFS — 1846 TO 1897. 

On December 20 Mr. Hunter reported bill from the Committee on Finance 
with the recommendation that its consideration be postponed until the 4th of 
the following March. Upon agreement the motion was permitted to lie on the 
table. 

January 18, 1861, bill was made a special order for the following Wednesday, 
and on 

January 23 bill was referred to special committee of five with instructions 
to report in a week. 

On February 1 the bill was reported back by select committee with amend- 
ments, ordered to be printed, and made special order for following Wednesday. 

February 8 the bill was taken up in Committee of the Whole and read once. 

On February 13, 14, 15, 16, 18, 19, and 20 the bill was under consideration 
in the Senate, and on the last-mentioned day it was passed by a vote of 25 
yeas to 14 nays. 

Proceedings in the House and Senate. 

February 21 the bill was ordered printed by the House. 

February 23 and 25 Senate amendments under consideration in House, and 
all amendments were concurred in with further amendment. Concurrence by 
House in amendments of Senate was announced in the Senate, as was also that 
the House insisted upon its amendment and had appointed conferees. 

Conferees on part of House, Messrs. Sherman, Phelps, and Moorhead. 

February 26 the Senate disagreed to House amendment and appointed 
conferees. 

Conferees on part of Senate, Messrs. Simmons, Hunter, and Bigler. 

February 27 conferees agreed and reported, and Senate agreed to House 
amendment. 

February 28 bill enrolled and signed by the Speaker and President of the 
Senate. 

Approved March 2, 1861. 

From the above it will be seen that the bill was under consideration in the 
House eighteen days, although not to the exclusion of all other business, and 
was under discussion in the Senate seven days. 

THE TARIFF ACT OF 1883. 

[H. R. 5538.] 

Proceedings vn the Senate of the United States. 

The tariff of 1883 was attached by the Senate to House bill No. 5538, which 
was exclusively an internal-revenue measure. 

The bill was reported from the Finance Committee to the Senate on January 
4, 1883, and was under discussion in that body on January 10, 11, 15, 16, 17, 18, 
19, 20, 22, 23, 24, 26, 27, 29, 30, 31, February 1, 2, 3, 5, 6, 7, 8, 9, 10, 12, 13, 14, 15, 
16, 17, and 19, and was passed by the Senate on February 20, after having been 
under discussion for thirty-three days. 

Proceedings vn the House and Senate. 

On February 24 the House gave attention to the bill, and a rule limiting 
debate and declaring its belief in the unconstitutionality of the Senate amend- 
ment was discussed. ^ 

On February 26 the Senate recalled the bill to correct a mistake in the printed 
copy. The correction was made and the bill returned to the House on the 
same day. 

February 27 the House again considered the bill and agreed that the Senate 
has no constitutional authority to originate revenue bills. The Senate was 
informed that the House nonconcurred in amendments and asked conference. 
The Senate agreed to conference and appointed Messrs. Morrill, Sherman, 
Aldrich, Bayard, Beck, Mahone (in place of Mr. Bayard, who withdrew), and 
McDill (in place of Mr. Beck, who withdrew). 

Conferees on part of the House, Messrs. Kelley, McKinley, Haskell, Randall, 
Carlisle, and Morrison (in place of Mr. Randall, who withdrew). 



CUSTOMS TARIFFS — ^1846 TO 1897. 



9 



February 28 a motion was made in the Senate to reconsider conference agree- 
ment, wliich was debated, and motion withdrawn. 

March 2, conference report adopted by Senate. 

March 3, conference report adopted by House. 

Approved March 3, 1883. 

There was no discussion of the details of the tariff of 1883 in the House of 
Representatives. That body declared its belief in the unconstitutionality of the 
Senate action and appointed conferees. The conferees were appointed on Feb- 
ruary 27, although several of them, on the part of the House and the Senate, 
declined to serve and substitutes were appointed. 

THE MILLS BILL (1888). 

[H. R. 9051. Report 1496.] 

Proceedmgs m the House of Representatives, 

Reported to the House from committee, April 2, 1888 (p. 2615), 

Debated in the House of Representa- Debated in the House of Representa- 



tives — 
April 17, 1888 (pp. 3057-3071). 
April 24, 1888 (pp. 3297-3314) . 
April 25, 1888 (pp. 3349-3380). 
April 26, 1888 (pp. 3408^435). 
April 27, 1888 (pp. 3438-3455). 
April 28, 1888 (pp. 3472-3493). 
April 30, 1888 (pp. 3523-3545). 
May 1, 1888 (pp. 3579-3608). 
May 2, 1888 ( pp. 3636-3660 ) . 
May 2, 1888 (pp. 3663-3671). 
May 3, 1888 (pp. 3690-3707). 
May 4, 1888 (pp. 3712-3730). 
May 5, 1888 (pp. 3746-3765). 
May 8, 1888 (pp. 3825-3865). 
May 9, 1888 (pp. 3887-3916) . 
May 10, 1888 (pp. 3934-3995). 
May 11, 1888 (pp. 3999-4016). 
May 12, 1888 (pp. 4037-4075). 
May 14, 1888 (pp. 4092-4138). 
May 15, 1888 (pp. 4166^205). 
May 16, 1888 (pp. 4238-4298) . 
May 17, 1888 (pp. 4318-4372). 
May 18, 1888 (pp. 4373-4424). 
May 19, 1888 (pp. 4437-4451). 
May 31, 1888 (pp. 4771-4791). 
June 1, 1888 ( pp. 4823-4835 ) . 



tives — 

June 2, 1888 (pp. 4856-4870). 
June 5, 1888 (pp. 4911^932). 
June 6, 1888 (pp. 4937-4974). 
June 7, 1888 ( pp. 4991-5013 ) . 
June 8, 1888 (pp. 5020-5044). 
June 9, 1888 (pp. 5062-5084). 
June 12, 1888 (pp. 5183-5194) . 
June 13, 1888 (pp. 5211-5235), 
June 14, 1888 (pp. 5256-5282). 
June 27, 1888 (pp. 5632-5648). 
June 28, 1888 (pp. 5680-5705). 
June 29, 1888 (pp. 5730-5743). 
June 30, 1888 (pp. 5805-5827). 
July 3, 1888 (pp. 5866-5894). 
July 6, 1888 (pp. 5941-5959) . 
July 7, 1888 (pp. 5976-5994). 
July 9, 1888 (pp. 6018-6038). 
July 10, 1888 (pp. 6070-6096). 
July 11, 1888 (pp. 6143-6159). 
July 12, 1888 (pp. 6195-6220). 
July 14, 1888 (pp. 6302-6319). 
July 16, 1888 (pp. 6369-6398) . 
July 17, 1888 (pp. 6419-6446). 
July 18, 1888 ( pp. 6477-6496 ) . 
July 19, 1888 (pp. 6513-6537). 
July 21, 1888 (pp. 6654-6660). 



Passed the House of Representatives, after fifty-two days' debate (p. 6660), 
on July 21, 1888. 



Proceedings im the Senate of the United States. 

Referred to Senate Committee on Finance July 21, 1888 (p. 6622). 
Reported to the Senate October 3, 1888 (p. 9109). 



Debated in the Senate — 

October 8, 1888 (pp. 9264-9296). 
October 9, 1888 (pp. 9321-9328). 
October 10, 1888 (pp. 9354-9363). 
October 11, 1888 (pp. 9379-9393). 
October 12, 1888 (pp. 9395-9410). 



Debated in the Senate — 

October 15, 1888 (pp. 9452-9461). 
October 16, 1888 (pp. 9468-9508). 
October 17, 1888 (pp. 9514-9535). 
October 18, 1888 (pp. 95.56-9e568). 
October 19, 1888 (pp. 9601-9605), 



10 



CUSTOMS TARIFFS — 1846 TO 1897. 
Second session Fiftieth Congress. 



Debated in the Senate — ■ 

December 3, 1888 (p. 9). 
December 4, 1888 (pp. 14-15). 
December 5, 1888 (pp. 27-38). 
December 6, 1888 (pp. 60-67). 
December 10, 1888 (pp. 109-119). 
December 11, 1888 (pp. 137-156). 
December 12, 1888 (pp. 173-191).' 
December 13, 1888 (pp. 216-231). 
December 17, 1888 (pp. 274-289). 
December 18, 1888 (pp. 314-323). 
December 19, 1888 (pp. 340-355). 
December 20, 1888 (pp. 371-388). 
December 21, 1888 (pp. 421^33). 
January 2, 1889 (pp. 451^75). 
January 3, 18S9 (pp. 492-508). 
January 4, 1889 (pp. 515-532). 



Debated in the Senate — 

January 5, 1889 (pp. 554-563). 
January 7, 1889 (p. 568). 
January 8, 1889 (pp. 576-596). 
January 9, 1889 (pp. 609-628). 
January 10, 1889 (pp. 635-650). 
January 11, 1889 (pp. 652-676). 
January 12. 1889 (pp. 689-704). 
January 14, 1889 (pp. 725-744). 
Januarr 15, 1889 (pp. 771-793). 
-January 16, 1889 (pp. 834-858). 
January 17, 1889 (pp. 881-896). 
January 18, 1889 (pp. 916-932). 
January 19, 1889 (pp. 966-991). 
January 21, 1889 (pp. 1018-1058), 
January 22, 1889 (pp. 1074-1105), 



Passed the Senate January 22, 1889, after ten days' debate in first session 
and thirty-one days' debate in second session. 
Senate requests conference January 28, 1889. 

Proceedings in the House of Representatives. 

Debated and referred to House committee with Senate amendments January 
26, 1889. 

Note. — The House disagreed to a conference, and the bill failed of enactment 
into law. 

UNDERVALUATIONS OF IMPORTS (1885). 

Mr. Hoar's resolution, authorizing and directing the Committee on Finance 
to investigate alleged frauds and abuses in collection of revenues from customs, 
passed the Senate December 21, 1885. (Record, 1st sess. 49th Cong., p. 351.) 

By resolution of January 19, 1886, the Committee on Finance was authorized 
to employ a stenographer and such clerical assistance as may be necessary to 
comply with the resolution of December 21, 1885. (Record, 1st sess. 49th Cong., 
p. 741.) 

Committee authorized to sit during recess, July 31, 1886. (Record, 1st sess. 
49th Cong., p. 7775.) 

For copies of the above resolutions and the report of and testimony taken 
by the committee, see Senate Report No. 1990, second session Forty-ninth Con- 
gress, submitted to the Senate March 3, 1887. 

Senate customs administrative bill (1886). [S. 1153.] 

In the Senate of the United States, 

January 19, 1886, Mr. Aldrich introduced a bill (S. 1153) "To prevent frauds 
upon the customs revenue," which was read twice by its title and referred to 
the Committee on Finance. (Record, 1st sess. 49th Cong., p. 741.) No action 
seems to have been taken on this bill. 

December 20, 1887, Mr. Allison, from the Committee on Finance, reported an 
original bill (S. 977) "To regulate the importation of foreign merchandise and 
to secure uniformity in the classification and valuation thereof, and for other 
purposes," which was read twice by its title. (Record, 1st sess. 50th Cong., 
p. 115.) 

Debated January 26, 1888. (Record, p. 730.) 

Debated February 16, 1888. (Record, pp. 1252-1253.) 

Passed over February 23, 1888. (Record, p. 1405.) 

Bill taken up and made unfinished business March 8, 1888. (Record, p. 1867.) 

Debated March 14, 1888. (Record, pp. 2055-2067.) 

Debated March 15, 1888. (Record, pp. 2103-2107.) 

Debated and passed Senate March 16, ISSS. (Record, pp. 2136-2153.) 



CUSTOMS TARIFFS — 1846 TO 1897. 11 

In the House of Representatives. 

Referred to Committee on Ways and Means, Marcli 21, 1888. (Record, p. 
2302.) No further action on tlie bill. 

CUSTOMS ADMINISTRATIVE I/AW (1890). 

[H. R. 4.] [H. R. 4970.] 
In the House of Representatives. 

House bill No. 4, Fifty-first Congress, first session, " To simplify the laws 
in relation to the collection of the revenues," introduced by Mr. McKinley 
December 16, 1889, and referred to the Committee on Ways and Means, (Record, 
p. 191.) 

This was an introduction in the House of Senate bill No. 977, Fiftieth Con- 
gress, with amendments. 

House bill No. 4970, Fifty-first Congress, first session, same title, reported 
from Committee on Ways and Means by Mr. McKinley as a substitute for 
House bill No. 4, and recommitted January 14, 1890. (Record, p. 558.) 

Reported back January 22, 1890. (Record, p. 793.) 

Debated January 23, 1890. (Record, pp. 809-820.) 

Debated January 24, 1890. (Record, pp. 824-837.) 

Debated and passed House January 25, 1890. (Record, pp. 840-848.) 

House nonconcurs in Senate amendments and appoints conference committee 
consisting of Messrs. McKinley, Burrows, and Carlisle, May 5, 1890. (Record, 
p. 4213.) 

Conference report submitted, debated, and adopted May 27, 1890. (Record, pp. 
5340-5343.) 

Error in enrollment corrected June 4, 1890. (Record, pp. 5601-5602.) 

In the Senate of the United States. 

Referred to Committee on Finance January 27, 1890. (Record, p. 852.) 

Reported back by Mr. Allison with amendments March 19, 1890. (Record, 
p. 2375.) 

Debated April 29, 1890. (Record, pp. 3972-3975.) 

Debated April 30, 1890. (Record, pp. 4003-^023.) 

Debated May 1, 1890. (Record, pp. 4069-^085.) 

Debated and passed Senate May 2, 1890. (Record, pp. 4113^132. 

Conference committee consisting of Senators Allison, Aldrich, and McPherson 
appointed May 2, 1890. (Record, p. 4132.) 

Mr. Harris appointed on conference in place of Mr. McPherson May 23, 
1890. (Record, p. 5169.) 

Conference report submitted and agreed to May 27, 1890. (Record, p. 5337.) 

Error in enrollment corrected June 4, 1890. (Record, p. 5586.) 

Approved June 10, 1890. 

Mckinley law 1890. 

[H. R. 9416.] 

In the House of Representatives. 

Reported from the Committee on Ways and Means April 16, 1890 (p. 3443). 

Debated — Debated — 

May 7, 1890 (pp. 4247-4265, 4266- May 13, 1890 (pp. 4608-4638). 

4283). May 14, 1890 (pp. 4658^684). 

May 8, 1890 (pp. 4308^337, 4338- May 15, 1890 (pp. 4710-4715). 

4361). May 16, 1890 (pp. 4773-4797). 

May 9, 1890 (pp. 4385-4407, 4407- May 17, 1890 (pp. 4838-4876). 

4437). May 19, 1890 (pp. 4905-4946). 

May 10, 1890 (pp. 4469-4555). May 20, 1890 (pp. 4972-5064). 

May 12, 1890 (pp. 4562-4571, 4573- May 21, 1890 (pp. 5092-5113). 

4593). 

Referred to Committee on Ways and Means September 12, 1890 (p. 10005). 
Reported back and Senate amendments nonconcurred in Septeniber 15, 1890 
(p. 10050-10068). 



12 



CUSTOMS TARIFFS — 1846 TO 1897. 



Conferees appointed in House September 16, 1890 (p. 10114). 

Conferees on part of House, Mr. McKinley, Mr. Burrows, Mr. Bayne, Mr. 
Dingley, Mr. Mills, Mr. McMillin, Mr. Flower. 

Conferees on part of Senate, Mr. Aldrich, Mr. Sherman, Mr. Allison, Mr. His- 
cock, Mr. McPherson, Mr. Vance, Mr. Carlisle, and Mr. Voorhees (in place of 
Mr. McPherson, who withdrew). 

Conference report submitted September 26, 1890 (pp. 10503-10510). 

Conference report debated and adopted September 27, 1890 (pp. 10574-10641). 

Passed the House after thirteen days' debate on the bill and two days' debate 
on the conference report ; in all, fifteen days. 

In the Senate of the United States, 

Referred to the Committee on Finance May 23, 1890 (p. 5169). 
Reported with amendments June 18, 1890 (p. 6207). 



Debated — 



July 7, 1890 (pp. 6975-6976). 

July 12, 1890 (p. 7189). 

July 14, 1890 (p. 7237). 

July 19, 1890 (p. 7487). 

July 21, 1890 (pp. 7531-7537). 

July 24, 1890, no debate (pp. 

7659-7674). 
July 25, 1890 (pp. 7696-7715). 
July 26, 1890 (pp. 7734-7754). 
July 28, 1890 (pp. 7803-7816). 
July 29, 1890 (pp. 7836-7860). 
July 30, 1890 (pp. 7885-7913). 
July 31, 1890 (pp. 7950-7971). 
August 1, 1890 (pp. 7993-8022). 
August 2, 1890 (pp. 8050-8071). 
August 4, n890 (pp. 8079-8108). 
August 5, 1890 (pp. 8133-8163). 
August 6, 1890 (pp. 8185-8216). 
August 7, 1890 (pp. 8252-8270). 
August 8, 1890 (pp. 8332-8340). 
August 9, 1890 (pp. 8355-8371). 
August 11, 1890 (pp. 8393-8423). 
August 12, 1890 (pp. 8441-8470). 
August 18, 1890 (pp. 8490-8506). 



Debated — 



August 14, 1890 (pp. 8531-8571). 
August 18, 1890 (pp. 8749-8756). 
August 19, 1890 (pp. 8779-8813). 
August 20, 1890 (pp. 8849-8874). 
August 21, 1890 (pp. 8910-8940). 
August 22, 1890 (pp. 8986-9016). 
August 25. 1890 (pp. 9109-9110). 
August 26, 1890 (pp. 9112-9136, 

9143-9144, 9157-9173). 
August 27, 1890 (pp. 9199-9228). 
August 28, 1890 (pp. 9250-9277). 
August 29, 1890 (pp. 9306-9340). 
August 30, 1890 (pp. 9388-9410). 
September 1, 1890 (pp. 9454-9487). 
September 2, 1890 (pp. 9510-9556). 
September 3, 1890 (pp. 9583-9613). 
September 4, 1890 (pp. 9637-9673). 
September 5, 1890 (pp. 9702-9734). 
September 6, 1890 (pp. 9778-9811). 
September 8, 1890 ( pp. 9830-9884 ) . 
September 9, 1890 (pp. 9903-9916). 
September 10, 1890 (pp. 9925- 

9943). 



Conference report submitted and debated September 29, 1890 (pp. 1064S- 
10671). 

Conference report debated and agreed to September 30, 1890 (pp. 10710, 
10725, 10727, 10740). 

Passed the Senate September 10, 1890, after forty-four days' debate on the 
bill and two days' debate on the conference report ; in all forty-six days. 

Approved October 1, 1890. 

WILSON-GORMAN LAW, 1894. 
[H. R. 4864.] 



In the House of Representatives. 

December 20, 1893, Wilson, of West Virginia, chairman. Committees on Ways 
and Means of the House of Representatives, reported a bill (4864) to reduce 
taxation to provide revenue for the Government and for other purposes. Read 
the first and second time, ordered to be printed, and referred to the Committee 
of the Whole on the state of the Union. 

December 22, Mr. Reed, of Maine, in pursuance of previous leave, presented 
the views of a minority of Committee on Ways and Means on the bill (H. R. 
4864) to reduce taxation, etc.; ordered to be printed. 

January 8, 1894 (H. R. 4864), was taken up for consideration on motion of 
Mr. Wilson, of West Virginia. First reading of bill was dispensed with by 
unanimous consent. 

January 9, debate on tariff bill (H. R. 4864) opened in House of Representa- 
tives by Mr. Lane, of Illinois. 



CUSTOMS TARIFFS — ^1846 TO 1897. 13 

January 9, House considered tariff bill. Resolutions adopted by House to 
meet at 11 o'clock each legislative day, continue in session until 5 p. m., with 
recess until 8 o'clock p. m. for evening session. After reading of journal, call- 
ing of committee reports, etc., morning hour to close and tariff bill to be con- 
sidered in Committee of the Whole. General debate on tariff bill limited to the 
hour of adjournment, Saturday, January 13, 1894. On Monday, January 15, 
1894, bill to be read through and from day to day be open to amendment in any 
part thereof. 

January 29, " Monday, at the hour of 12 o'clock, bill with all amendments 
recommended by or that may be pending in the Committee of the Whole to be 
reported to the House; two hours' debate to be allowed, and then the previous 
question to be considered ordered upon pending amendments and the bill to its 
passage;" House proceeded under the above resolution until February 2, when 
the bill, as amended, passed the House of Representatives ; yeas 204, nays 140, 
not voting 8. 

The bill was actively before the House of Representatives in Committee of 
the Whole and in open House from January 8 to February 1, with sessions last- 
ing from 11 o'clock a. m. to 10 o'clock p. m., with three hours' daily recess ; in 
all twenty-three days. 

In the Senate of the United States, 

Reported to Senate February 3, and referred to Finance Committee. 

March 20, 1894 (H. R. 4864), reported back by Mr. Voorhees, of Indiana, 
chairman of Finance Committee, with amendments. Was in committee from 
February 2 to March 20. 

April 2, Senate, in Committee of Whole, took up (H. R. 4864) for considera- 
tion. Debate began. 

July 3. Passed the Senate ; yeas 39, nays 34, not voting 12. 

In the House of Representatives. 

July 6, 1894. Bill with Senate amendments referred to House Committee on 
Ways and Means, reported back, Senate amendments nonconcurred in, and con- 
ference appointed. July 5 and July 9, 1894. 

Conferees on part of Senate, Mr. Voorhees, of Indiana, Mr. Harris, of Tennes- 
see, Mr. Jones, of Arkansas, Mr. Vest, of Missouri, Mr. Sherman, of Ohio, Mr. 
Allison, Mr. Aldrich. 

Conference on part of House, Mr. Wilson, of West Virginia, Mr. McMillan, of 
Tennessee, Mr. Turner, of Georgia, Mr. Montgomery, of Kentucky, Mr. Reed, of 
Maine, Mr. Burrows, of Michigan, Mr. Payne, of New York. 

Conference report was disagreed to by the House of Representatives, and a 
second conference appointed. July 19 and July 27, 1894. 

The second conference committee had same membership as the first. 

August 13, 1894. House took possession of amended bill, discharged its con- 
ferees, agreed to Senate amendments, and passed the bill. 

August 27, 1894. Bill became a law without the approval of the President 

DINGLEY LAW, 1897. 
[H. R. 379.] 

In the House of Representatives, 

March 19, 1897, reported from the Committee on Ways and Means (p. 71) 
and made special order (p. 72). 

Debated — Debated — 

March 22, 1897 (pp. 120, 123-140, March 26, 1897 (pp. 352^88). 

141-151). March 27, 1897 (pp. 390-421). 

March 23, 1897 (pp. 174r-197, 197- March 29, 1897 (pp. 429^56). 

201). March 30, 1897 (pp. 470-514). 

March 24, 1897 (pp. 216-245, 245- March 31, 1897 (pp. 519-557). 

259). March 31, 1897, passed House (p, 

March 25, 1897 (pp. 265-345). 557). 



14 



CUSTOMS TARIFFS — 1846 TO 1897. 



In the Senate of the United States. 

H. R. 379 referred to Senate Committee on Finance March 31, 1897. 
Reported back with amendments May 4, 1897. 



Debated and amended — 

May 6, 1897 (pp. 907-908). 
May 13, 1897 (pp. 1059-1064). 
May 25, 1897 (p. 1227; statement 

by Mr. Aldrich). 
May 25, 1897 (pp. 1234-1242). 
May 26, 1897 (pp. 1253-1274). 
Mav 27, 1897 (pp. 1285-1304). 
May 28, 1897 (pp. 1314-1333). 
May 29, 1?^97 (pp. 1335-1359). 
June 1, 1897 (pp. 1362-1385). 
June 2, 1897 (pp. 1411-1433). 
June 3, 1897 (pp. 1439-1458). 
June 4, 1897 (pp. 1472-1492, 

1496-1516). 
June 5, 1897 (pp. 1519-1539). 
June 7, 1897 (pp. 1541-1563). 
June 8, 1897 (pp. 1571-1592). 
June 9, 1897 (pp. 1594-1620). 
June 10, 1897 (pp. 1623-1647, 

1648-1652). 
June 11, 1897 (pp. 1657-1681). 
June 12, 1897 (pp. 1682-1698). 
June 14, 1897 (pp. 1698-1723). 



Debated and amended — 

June 15, 1897 (pp. 1728-1746). 

June 16, 1897 (pp. 1749-1775). 
June 17, 1897 (pp. 1777-1801). 
June 18, 1897 (pp. 1810-1839). 
June 19, 1897 (pp. 1840-1863). 
June 21, 1897 (pp. 1864-1890). 
June 22, 1890 (pp. 1899-1919, 

1920-1923). 
June 23, 1897 (pp. 1926-1961). 
June 24, 1897 (pp. 1964-1995). 
June 25, 1897 (pp. 1998-2023). 
June 26, 1897 (pp. 2028-2044.) 
June 28, 1897 (pp. 2046-2082). 
June 29, 1897 (pp. 2089-2125). 
June 30, 1897 (pp. 2127-2159). 
July 1, 1897 (pp. 2161-2189). 
July 2, 1897 (pp. 2200-2242). 
July 3, 1897 (pp. 2244-2272). 
July 5, 1897 (pp. 2273-2302). 
July 6, 1897 (pp. 2304-2413). 
July 7, 1897 (pp. 2414-2447). 
July 7, 1897 (p. 2447) ; bUl passed 

Senate. 



In the House of Representatives, 

July 8, 1897, House discusses sending bill to conference (pp. 2478-2482). 

House nonconcurs in Senate amendments (p. 2512). 

Conferees on the part of the House, Mr. Dingley, Mr. Payne, Mr. Dalzell, 
Mr. Hopkins, Mr. Grosvenor, Mr. Bailey, Mr. McMillin, and Mr. Wheeler, of 
Alabama (p. 2512). 

Conferees on the part of the Senate : Mr. Allison, Mr. Aldrich, Mr. Piatt, of 
Connecticut, Mr. Burrows, Mr. Jones, of Nevada, Mr. Vest, Mr. Jones, of Ar- 
kansas, and Mr. White. 

Conference report made (p. 2698) July 19, 1897. 

Conference report debated July 19, 1897 (pp. 2715-2750). 

Conference report dropped by House July 19, 1897 (p. 2750). 

Passed the House after nine days' debate on the bill and one day and one 
evening's debate on the conference report ; in all, eleven days' debate. 



In the Senate of the United States. 

Conference report debated: July 20, 1897 (pp. 2753, 2754-2776); July 21, 
1897 (pp. 2777-2801) ; July 22, 1897 (pp. 2809-2836, 2837-2838) ; July 23, 1897 
(pp. 2845-2869, 2870-2875) ; July 24, 1897 (pp. 2880-2895, 2902-2910) ; July 24, 
1897, passed Senate (p. 2910) ; July 24, 1897, certara published articles pre- 
sented hy Mr. Thurston (pp. 2910-2937). 

Passed the Senate after thirty-seven days' debate on the bill and five days' 
debate on the conference report ; forty-two days in all. 

Approved July 24, 1897. 



COMMITTEE EEPOETS. 
THE MILLS REPORT, 1888. 

[House Report No. 1496, 50tli Congress, 1st session.] 

TO REDUCE TAXATION AND SIMPLIFY THE LAWS IN RELATION TO 
THE COLLECTION OF THE REVENUE. 

April 2, 1888. — Committed to the Committee of the Whole House on the state of the 
Union and ordered to be printed. 

Mr. Mills, from the Committee on Ways and Means, submitted the 
following report (to accompany bill H. E. 9051). 

The Committee on Ways and Means, to whom was referred the an- 
nual message of the President, calling the attention of Congress to the 
large surplus now in the Treasury, daily growing larger on account 
of the excess of receipts over expenditures, have given to the subject 
that careful consideration which its importance demands, and in 
response to his recommendations beg leave to report to the House a 
bill to prevent the accumulation of surplus revenue by reducing the 
present excessive and unjust rates of taxation imposed upon the 
people. 

Our revenues for the fiscal year ending June 30, 1887, amounted to 
$371,403,277.66, while our expenditures for the same time, including 
interest and sinking fund for the public debt, amounted to $315,835,- 
428.12 ; leaving a surplus of $55,567,849.54 over and above all require- 
ments for current expenditure. The receipts for the current year up 
to March 1 amounted to $253,905,890, and the estimates for the re- 
maining four months are $136,094,110; making total receipts for the 
year $390,000,000. The expenditures for the current year to March 
1 amount to $180,549,915, and the estimates of expenditure for the 
remaining four months amount to $128,405,085; making a total of 
expenditures of $309,000,000; leaving a surplus of $81,000,000. 

As our customs and internal taxes are levied on articles which go 
into consumption, we may expect our revenues to increase with the 
increase of consumption, which must keep pace with the growth of 
population and wealth. On the other hand, with an honest and 
economical administration of public affairs, our annual expenditures 
may be expected to decrease. The large surplus now in the Treasury, 
which it is estimated will exceed $150,000,000 by the 1st day of July 
next, together with such as may thereafter be in the Treasury, may 
be applied to the reduction of the debt and the payment of annual 
interest charge on the same. 

It is, then, safe to say that the above surplus, together with the 
yearly purchase of bonds required by law for the sinking fund, which 
is an expenditure included in the annual estimates of expenditures, 
and not in the estimate of the surplus, will extinguish by the date of 

15 



16 CUSTOMS TARIFFS 1846 TO 1897. 

their maturity in 1891 all the outstanding 4^ per cent bonds, amount- 
ing at this time to $234,427,250, and still leave over $60,000,000. 

With receipts growing larger and expenditures growing smaller, 
we must soon gather into the Treasury the larger part of the circula- 
tion of the country, to the great injury of its business and the 
bankruptcy of many of its people. Some method must be adopted 
by Congress to prevent the congestion which must occur under exist- 
ing laws. 

There are two ways in which this excessive accumulation may be 
prevented. We may reduce taxation to the level of expenditures and 
leave in the pockets of the people all moneys not needed for public 
purposes, or we may raise expenditures to the height of taxation, 
seeking out new and useless objects of appropriation on which to 
lavish the great and growing revenues, not needed for any legiti- 
mate wants of the public service. 

If we adopt the latter course these very objects of useless expendi- 
ture will gather upon Congress in such increasing numbers and with 
such growing demands as to fasten upon the Government a perma- 
nent and unchangeable policy of extravagant and reckless appropria- 
tions. 

This policy once adopted will not only breed corruption in public 
life and demoralization in private life, but will compel, in periods of 
depression, an increased rate of taxation for the people or an increase 
of bonded debt for the Government. 

There is but one safe course, and that is to reduce taxation to the 
necessary requirements of an honest, economical, and efficient admin- 
istration of Government. Having determined upon this course as 
the one which a wise and just policy demands, we are confronted 
with the question, Upon what articles shall the reduction be made? 
Shall we leave our import duties as they are and repeal the internal- 
revenue taxes on alcoholic liquors and tobacco? Or shall we leave 
the internal-revenue tax as it is and make the reduction on imports 
alone ? Or shall we reduce the taxes on both ? 

The committee have determined to recommend a reduction of the 
revenues from both customs and internal taxes. They have given the 
whole subject a careful and painstaking examination, and in the 
revision of the schedules have endeavored to act with a spirit of fair- 
ness to all interests. They have carefully kept in view at all times 
the interests of the manufacturer, the laborer, the producer, and the 
consumer. 

The bill herewith reported to the House is not offered as a perfect 
bill. Many articles are left subject to duty which might well be trans- 
ferred to the free list. Many articles are left subject to rates of duty 
which might well be lessened. In both respects the bill could be im- 
proved ; but in its preparation the committee have not undertaken or 
felt authorized to construct a new and consistent system of tariff taxa- 
tion. They have dealt with the existing system, seeking to free it of 
much of its injustice, to simplify its provisions, to diminish its com- 
plexity, and as far as practicable to lighten its pressure on the tax- 
payer and make it more contributory to our industrial prosperity and 
progress. 

Furthermore, we have felt constrained to consult the opinions and 
give weight as far as possible to the views of our associates from 



CUSTOMS TAEIFFS — 1846 TO 1897. 17 

different parts of the United States, always subordinate, however, to 
the paramount consideration of the welfare of the entire country. 
From the beginning of our Government tariff legislation has been 
based on the principles of mutual concession. The present bill does 
not depart from this precedent. 

In the progressive growth of our manufactures we have reached the 
point where our capacity to produce is far in excess of tjie require- 
ments of our home consumption. As a consequence, many of our mills 
are closed, and many of those still in operation are running on short 
time. This condition is hurtful to the manufacturer, to the laborer, 
and producer of the materials consumed in manufacture. The manu- 
facturer loses the profit on his capital, the laborer loses his wages, 
and the producer of the materials consumed in manufacture loses the 
market for his products. Manufacturers, in many instances, to guard 
against losses by low prices caused by an oversupply in the home 
market, are organizing trusts, combinations, and pools to limit pro- 
duction and keep up prices. This vicious condition of business could 
not exist with low duties, but is the legitimate outgrowth of prohibi- 
tory duties on imports. Prohibitory tariffs surround the country 
with lines of investment and prevent all relief from without, while 
trusts, combinations, and pools plunder the people within. 

In a country like ours, prolific in its resources, where the rewards 
of labor ought to be large, the capitalist may by such methods keep 
his investments secure and still make profits, but what is to become 
of the laborers who are thrown out of employment by stopping the 
wheels of machinery and limiting the amount of product? And 
what is to become of the producer of the materials to be consumed by 
the manufacturer? When the fires are shut off, the laborer and the 
materials are shut off at the same time, and the market for both is 
gone; whether they labor in the factory or the field, whether they 
produce cotton, wool, hemp, flax, coal, or ore; whether the product 
of their daily labor is cloth, iron, steel, boots, or shoes, they must have 
constant employment to obtain for themselves and families the neces- 
saries and comforts of life. 

When out of employment, with earnings cut short, with low prices 
for their products caused by the closing of the market, they still 
must pay for whatever their daily wants require the prices which the 
trusts have fixed. What is the remedy for this wrong? It is more 
extended markets for the sale of our products, and a constant and 
active competition in business. With active competition combina- 
tions and pools are impossible. With the markets of the world 
open to us our manufacturers may run their mills on full time, give 
constant employment to their laborers, with a steadily increasing rate 
of wages. With the markets of the world open to the sale of their 
products they will create an active and constant demand for all the 
raw materials required in manufactures, which will stimulate, pro- 
mote, and reward the wool-grower and the producer of cotton, hemp, 
flax, hides, ores, and other materials of manufacture. We are the 
largest producers of cotton in the world, we are second in the produc- 
tion'of wool, we put on the market annually quantities of hemp and 
flax, and our country is full of ores and coal. What we need is manu- 

64467— S. Doc. 541 



18 CUSTOMS TARIFFS 1846 TO 1897. 

factures enough to consume all the annual product of these materials, 
and create an active demand for them, so that all our workmen may 
be constantly employed and receive high prices for their labor. 

To accomplish this our manufacturers must have markets for the 
sale of their wares, and these markets are to be found in foreign 
countries as well as at home. To take the foreign market from the 
foreign manufacturer, we must produce our goods at a lower cost 
than he can. The principal elements of cost are labor and material. 
In many of our manufactures the labor cost is lower than in any 
country in the world, and if the cost of materials were as low here as 
in foreign countries we could produce our goods more cheaply than 
they, and largely increase our exports to foreign markets. 

The annual product of our manufactories is now estimated at 
$7,000,000,000, of which amount we export only about $136,000,000, 
or less than 2 per cent. If we could obtain free of duty such raw 
materials as we do not produce and can only be procured in foreign 
countries, and mix with our home product in the various branches of 
manufacture, we could soon increase our exports several hundred 
millions. With untaxed raw materials we could keep our mills 
running on full time, our operatives in constant employment, and 
have an active demand for our raw materials in our own factories. 
If there should be no duty on any materials entering into manufac- 
tures many articles now made abroad would be made at home, which, 
while it would give more employment to our own labor, would give a 
better market to many articles which we produce and which enter 
into manufactures, such as cotton, wool, hemp, flax, and others. 

With this end in view we have gone as far as we could and done 
what we could in the present condition of things to place our manu- 
factures upon a firm and unshaken foundation, where they would 
have advantages over all the manufacturers of the world. Our 
manufacturers having the advantage of all others in the intelligence, 
skill, and productive capacity of their labor, need only to be placed 
on the same footing with their rivals in having their materials at the 
same cost in the open markets of the world. In starting on this 
policy we have transferred many articles from the dutiable to the 
free list. The revenues now received on these articles amount to 
$22,189,595.48. Three-fourths of this amount is collected on articles 
that enter into manufactures, of which wool and tin plates are the 
most important. The revenues derived from wool durmg the last 
fiscal year amounted to $5,899,816.63, and the revenues from tin 
plates to $5,706,433.89. ^ 

The repeal of all duties on wool enables us to reduce the duties on 

the manufactures of wool $12,332,211.65. The largest reduction we 

/ have made is in the woolen schedule, and this reduction was only 

/ made possible by placing wool on the free list. There is no greater 

,' reason for a duty on wool than there is for a duty on any other raw 

^ material. A duty on wool makes it necessary to impose a higher 

/ duty on the goods made from wool, and the consumer has to pay a 

double tax. If we leave wool untaxed the consumer has to pay a tax 

only on the manufactured goods. 

It is contended by some that if we put wool on the free list we 
should also put woolen goods on the free list. If this is sound policy 



CUSTOMS TAKIFFS — ^1846 TO 1897. 19 

we should also put cotton goods on the free list, for raw cotton is 
free, and we should put silk goods on the free list, for raw silk is 
free. Then where would the Government get its revenues? Duties 
are imposed to raise revenue, and they should be so imposed as to 
obtain the revenue with as little burden as possible to the taxpayer 
and as little disturbance as possible to the business of the country. 
This is accomplished by imposing the duty on the finished goods 
alone, and in no tariff, from the first to the last, have woolens, cot- 
tons, silks, or linens been placed on the free list. We say to the man- 
ufacturer we have put wool on the free list to enable him to obtain 
foreign wools cheaper, make his goods cheaper, and send them into 
foreign markets and successfully compete with the foreign manu- 
facturer. We say to the laborer in the factory we have put wool on 
the free list so that it may be imported and he may be employed to 
make the goods that are now made by foreign labor and imported 
into the United States. We say to the consumer we have put wool on 
the free list that he may have woolen goods cheaper. We say to the 
domestic woolgrower we have put wool on the free list to enable the 
manufacturer to import foreign wool to mix with his, and thus en- 
large his market and quicken the demand for the consumption of 
home wool, while it lightens the burden of the taxpayer. 

The duty on wool now prevents nearly all the better classes of wool 
from coming into the country ; the domestic product can supply only 
about one-half of the amount required for home consumption. The 
statistician of the Agricultural Department puts the domestic prod- 
uct for the year 1887 at 265,000,000 pounds. Others place it higher, 
but none at more than half the annual consumption of our people. 
It requires about 600,000,000 pounds of wool and other fibers manu- 
factured with it, which are now paying duty, to supply the annual 
demands of home consumption. 

Why, then, should we keep out by high duties the foreign wools so 
necessary to the clothing of the people? The Woolgrowers' Asso- 
ciation ask us to put on a duty high enough to prevent the importa- 
tion of all wools. The Wool Manufacturers' Association ask us to 
put on a duty high enough to keep out all manufactures of wool. 
If Congress grants this joint request, what are the people to do for 
woolen clothing? Are the people to be compelled by Congress to 
wear cotton goods in the winter or go without, to give bounties to 
woolgrowers and wool manufacturers? 

Diring the last fiscal year there were 114,404,173 pounds of wool 
imported, and of that amount 81,504,447 were cheap carpet wool, 
the greater part of which paid 2^ cents per pound duty. The high 
duty of 10 cents per pound on the finer wools that go into clothing 
was so great a barrier against the importation of the better wools 
that only 33,099,696 pounds were imported. But our people re- 
quired clothing, and if Congress put a duty so high on wool as to 
keep it out, still, high as was the duty on woolen goods, $44,235,243 
worth were imported and consumed in this country, upon which 
duties were paid amounting to $29,729,717. 

If the charges constantly being made are true, that great quantities 
of these goods are coming in undervalued, underweighed, and under- 
measured, then the aggTegate amount is much larger. Frauds of 
this character, smuggling, and bribery follow prohibitory duties Just 



20 



CUSTOMS TABIFFS — ^1846 TO 1897. 



as the shadow follows the substance. These goods for the most part 
could be manufactured in the United States, and if the wools in them 
could be admitted free of duty, it would give employment to many 
thousands of our own operatives, start into life and keep in active 
operation many of our factories now idle, and largely reduce the 
cost of these goods to the consumers. 

We must find a way to foreign markets for our woolen goods. In 
the foreign market we must compete with the foreign producer, and 
in order to do so successfully we must produce our goods at a lower 
cost and be able to undersell the foreign product and take the market. 
AVe are now exporting only $539,341 worth of woolen goods, while 
England, with free wool, exports more than $100,000,000. With 
free wool we may not only supply the home market with the greater 
part of the woolen goods now imported, but we can begin to export 
woolen goods and soon build up a prosperous foreign trade. 

We submit herewith a table showing equivalent ad valorem duties 
now paid on manufactures of wool — those proposed by the commit- 
tee and those proposed by the joint agreement of WoolgroAvers' and 
Wool Manufacturers' Association, adopted in Washington, D. C, 
January 14, 1888. 



Articles. 




Wools, hair of the alpaca, goat, and other like aniinals: 
Manufactures — 
Balmorals — 

Valued at above 30 and not exceeding 40 cents per pound, .pounds. 

Valued at above 40 and not exceeding 60 cents per pound do. . . 

Valued at above 60 and not exceeding 80 cents per pound do. . . 

Valued at above 80 cents per pound do. . . 

Belts or felts, endless, for paper or printing machines do. . . 

Blankets- 
Valued at not exceeding 30 cents per pound do 

Valued at above 30 and not exceeding 40 cents per pound do 

Valued at above 40 and not exceeding 60 cents per pound do 

Valued at above 60 and not exceeding 80 cents per pound do 

Valued at above 80 cents per pound do 

Bunting square yards. 

Carpets and carpeting of all kinds— 

Aubusson, Axminster, and Chenille carpets, and carpets woven 

whole for rooms square yards . 

Brussels carpets do 

Druggets and bockings, printed, colored, or otherwise do 

Mats, screens, hassocks, and rugs, not exclusively of vegetable mate- 
rial 

Of wool, flax, or cotton, or parts of either, or other material not 

specially enumerated or provided for square yards. 

Patent velvet and tapestry velvet carpets, printed on the warp or 

otherwise square yards. 

Saxony, Wilton, and Toumay velvet carpets do 

Tapestry Brussels, printed on the warp or otherwise do 

Treble ingrain, three-ply, and worsted chain Venetian carpets .do ... , 

Yam, Venetian, and two-ply ingrain carpets do 

Hemp and jute carpets do 

Clothing, ready-made, and wearing apparel (except knit goods), not 
specially enumerated or provided for, composed whollv or in part of 
wool, worsted, the hair of the alpaca, goat, or other (like) animals, 
made up or manufactured wholly or in part by the tailor, seamstress, or 
manufacturer — 
Cloaks, dolmans, jackets, talmas, ulsters, or other outside garments 
for ladies' and children's apparel, and goods of similar description, 

or used for like purposes ^ pounds. . 

Clothing, read3'-made, and wearing apparel of every description not 
specially enumerated or provided for, and balmoral skirts and 
skirting, and goods of similar description, or used for like pur- 
pounds.. 



67.72 
65.59 
68.15 
66 35 
52.87 



63 85 
69. 56 



JO. 30 
50.75 



47.14 
59.03 
73.92 

40.00 

40.00 

65 10 
54 27 
61.13 
45 79 
44 70 
24.76 



■111. 73 

■ 96.50 
78.59 

• 128. 76 

• 99.36 
95.75 



72. 85 
88.67 
123. 20 

50.00 

55.03 

85.13 
82 36 

88 70 

68 37 
79.03 



83.11 



54.18 



CUSTOMS TAKIFFS — ^1846 TO 1897. 



21 



Articles. 



>n 






■&.fi 






SB 



\v^B 



Wools, hair of the alpaca, goat, and other like animals— Continued. 
Manufactures— Continued. 
Cloths, woolen- 
Valued at not exceeding 80 cents per pound do. . . 

Valued at above 80 cents per pound do. . . 

Dress goods, women's and children's coat linings, Italian cloths, and 
goods of like description — 
Composed in part of wool, worsted, the hair of the alpaca, goat, or 
other animals — 
Valued at not exceeding 20 cents per square yard. . square y ards. . 

Valued at above 20 cents per square yard do. . . 

Composed wholly of wool, worsted, the hair of the alpaca, goat, or 
other animals, or of a mixture of them, and all such goods of like 
description, with selvages made wholly or in part of other mate- 
rials, or with threads of other materials introduced for the purpose 
of changing the classification- 
Weighing 4 ounces or less per square yard square yards. . 

All weighing over 4 ounces per square yard pounds. . 

Flannels- 
Valued at not exceeding 30 cents per pound do 

Valued at above 30 and not exceeding 40 cents per pound do — 

Valued at above 40 and not exceeding 60 cents per pound do — 

Valued at above 60 and not exceeding 80 cents per pound do — 

Valued at above 80 cents per pound do — 

Hats of wool — 

Valued at above 30 and not exceeding 40 cents per poimd do 

Valued at above 40 and not exceeding 60 cents per pound do — 

Valued at above 60 and not exceeding 80 cents per pound do 

Valued at above 80 cents per pound do — 

Knit goods, and ail goods made on knitting frames — 

Valued at not exceeding 30 cents per pound do 

Valued at above 30 and not exceeding 40 cents per pound do 

Valued at above 40 and not exceeding 60 cents per pound do 

Valued at above 60 and not exceeding 80 cents per pound do 

Valued at above 80 cents per pound do 

Shawls, woolen — 

Valued at not exceeding 80 cents per pound do 

Valued at above 80 cents per pound do 

Composed wholly or in part of worsted, the hair of the alpaca, goat 

or other animals pounds. . 

Webbings, gorings, suspenders, braces, beltings, bindings, braids, gal- 
loons, fringes, gimps, cords, cords and tassels, dress trimmings, head 
nets, buttons or barrel buttons, or buttons of other forms for tassels or 
ornaments, wrought by hand or braided by machinery, made of wool, 
worsted, the hair of the alpaca, goat, or other animals, or of which 
wool, worsted, the hair of the alpaca, goat, or other animals is a com- 
ponent material pounds. , 

Yarns, woolen and worsted — 

Valued at not exceeding 30 cents per pound do 

Valued at above 30 and not exceeding 40 cents per pound do 

Valued at above 40 and not exceeding 60 cents per pound do 

Valued at above 60 and not exceeding 80 cents per pound do 

Valued at above 80 cents per pound do 

All manufactures of every description not specially enumerated or pro- 
vided for, made wholly or in part of— 
Wool- 
Valued at not exceeding 80 cents per pound pounds . 

Valued at above 80 cents per pound do. . . 

Worsted, the hair of the alpaca, goat, or other animals (except such as 
are composed in part of wool)— 

Valued at not exceeding 30 cents per pound pounds . 

Valued at above 30 and not exceeding 40 cents per pound do . . . 

Valued at above 40 and not exceeding 60 cents per pound .do. . . 

Valued at above 60 and not exceeding 80 cents per pound do . . . 

Valued at above 80 cents per pound do... 



89.84 
68.91 



67.89 
59.06 



82.96 



73.42 
66.20 
67.69 
67.65 
73.02 



73.04 
66.22 
52.07 

88.33 
65.20 
69.14 
69 62 
62.58 

88.44 
65.41 

61.53 



66.21 



69.40 
67.90 



68.79 



88.81 
64.46 



76.49 
69.38 
68.28 
68.15 
71.99 



40 



40 



40 



.40 
.40 



.40 
.40 
.40 
.40 
.40 



128. 33 
91.30 



102. 61 

71.78 



107. 28 
92.40 

121. 39 
108. 66 

134. 54 
69.77 

125. 71 

83.29 

126. 32 
84.19 



77.00 



116. 



117. 11 



126.87 
84.93 



^ 123. 10 
\ 112.65 



From the above table it will be seen that the wool-growers and 
wool-manufacturing association are clamoring for higher taxes. The 
contest in the woolen schedule is not between the present rate and the 
rate proposed by the committee, but between the rate proposed by the 



22 CUSTOMS TARIFFS — 1846 TO 1897. 

committee and the schedule agreed upon by the Wool Growers' Asso- 
ciation and AVool Manufacturers' Association. The committee pro- 
pose free wool and a reduction from present rates to 40 per cent ad 
valorem on all manufactures except carpets, which were made dutiable 
at 30 per cent; ready-made clothing at 45 per cent, and webbings, 
gorings, etc., at 50 per cent. The joint agreement of the two associa- 
tions proposes to increase the present rate to 128 per cent on some of 
the cheaper cloths ; to 102 per cent on the cheaper grades of women's 
and children's dress goods when composed in part of Avool, and to 107 
per cent when composed wholly of wool ; on cheaper grades of flannels 
to 121 per cent; on cheaper grades of wool hats to 134 per cent; on 
cheaper grades of knit goods to 125 per cent; on cheaper grades of 
woolen shawls to 126 per cent ; on woolen blankets to 128 per cent. 

These rates, high as they are, are not the highest that are imposed 
on all woolen goods by the joint agreement. They are only the 
highest rate on the lowest valued goods, as shown in the agreement. 
All goods at a lower value are taxed at a still higher rate. 

This most extraordinary schedule has been made and agreed upon 
by the two parties named, and it has been introduced into the House 
and referred to this committee. 

In the woolen schedule we have substituted ad valorem for specific 
duties. The specific duty is the favorite of those who are to be bene- 
fited by high rates, who are protected against competition, and pro- 
tected in combinations against the consumer of their products. There 
is a persistent pressure by manufacturers for the specific duty because 
it conceals from the people the amount of taxes they are compelled to 
pay to the manufacturer. The specific duty always discriminates in 
favor of the costly article and against the cheaper one, and therefore 
it imposes a heavier burden as it goes down from the highest priced 
articles to the lowest. This discrimination is peculiarh^ oppressive 
in woolen and cotton goods, which are necessaries of life to all classes 
of people. In order that this fact may be clearly seen and compre- 
hended we append a table taken from the first annual report of the 
Commissioner of Labor (p. 251) : 

This table states the description of the goods, their width in inches, and the 
weight per yard of each kind ; the price of the goods at the factory ; the rate and 
the amount of duty per pound and ad valorem, and the total amount of duty 
levied under the compound rate ; and also the per cent which the total duty is 
of the price per yard at the factory in England, 



CUSTOMS TAEIFFS — ^1846 TO l89l 23 

Price per yard of Leeds (England) woolen and mixed goods, duties, etc. 



Name. 



West of England broadcloth . . 

Fine worsted trousering 

Imitation sealsMn (mohair 
and cotton "^ 

West of Engla,jd beaver 

West of England all-wool 
moscow 

Fine worsted coating 

Fine worsted trousering 

Indigo blue cheviot coating . . . 

Low worsted coating (worsted 
face, woolen back, cotton 
warp) 

Low worsted trousering (wool- 
en back) 

Ottoman (worsted face, woolen 
back, cotton warp) 

Matelasse (worsted face, wool- 
en back, cotton warp) 

Mantle cloth (worsted face, 
woolen back, cotton warp) . . 

Wool, fancy suiting 

Cotton- warp cloth 

Fancy coating 

Fancy cheviot 

Wool, fancy suiting 

Diagonal cheviot 

Common blue cheviot coating. . 

Cotton-warp moscow 

Cotton-warp cloth 

Cotton- warp twilled melton. . . 

Cotton-warp moscow 

Cotton- warp cloth 

Fancy overcoating (cotton 
warp) 

Cotton- warp reversible 

Fancy overcoating (cotton 
warp ) 

Cotton- warp coating 

Imitation sealskin (calf hair 
mixed with wool, cotton 
warp) 

Cotton- warp coating 

Cotton- warp melton 

Cotton- warp serge melton 

Reversible diagonal (cotton 
warp) 

Reversible nap (cotton warp) . 

Cotton- warp reversible 



Description. 






. 




1 


3 


1 

O 


60 


17 


$3.60 


28 


11 


1.62 


50 


31 


4.50 


58 


25 


3.36 


58 


29 


3.60 


56 


24 


2.88 


28 


12 


1.42 


58 


28 


2.40 


50 


24 


.82 


28 


11 


.48 


50 


27 


.82 


50 


28 


.84 


50 


24 


.68 


54 


25 


.94 


50 


15 


.54 


54 


23 


.78 


54 


25 


.82 


54 


22 


.70- 


54 


25 


.76 


62 


25 


.72 


52 


35 


.96 


52 


25 


.64 


50 
52 


161 
30 


.42 
.74 


50 


13 


.32 


50 


34 


.82 


50 


31 


.74 


50 


32 


.76 


50 


17 


.40 


50 


28 


.56 


50 


23 


.46 


50 


13 


.24 


50 


15J 


.26 


50 


29 


.48 


50 


29 


.44 


60 


30 


.45 







Duty. 






Rate. 


Amount. 


1 




I 








-d 


§^ 


-d 


d 






§ 


^?, 


H 


2 

o 




"S 


o 


C3 O 


o 


'3 




Q> 






ft 


;> 


-3 


O 




t3 


s 


^3 




s 


Ph 


< 


Pi 


< 


Eh 


^ 


$0.35 


40 


$0,372 


$1. 440 


$1,812 


50.3 


.35 


40 


.241 


.648 


.889 


54.9 


.35 


40 


.678 


1.800 


2.478 


66.0 


.35 


40 


.547 


1.344 


1.891 


56.3 


.35 


40 


.634 


1.440 


2.074 


57.6 


.35 


40 


.525 


1.152 


1.677 


58.2 


.35 


40 


.263 


.568 


.831 


58.5 


.35 


40 


.612 


.960 


L572 


65.6 


.18 


35 


.270 


.287 


.567 


68.0 


.24 


35 


.165 


.168 


.333 


69.4 


.18 


35 


.304 


.287 


.591 


72.0 


.18 


35 


.315 


.294 


.609 


72.5 


.18 


35 


.270 


.238 


.508 


74.7 


.35 


35 


.547 


.329 


.876 


93.2 


.35 


•35 


.328 


.189 


.517 


95.7 


.35 


35 


.503 


.273 


.776 


99.5 


.35 


35 


.547 


.287 


.834 


101.7 


.35 


35 


.481 


.245 


.726 


103.7 


.35 


35 


.547 


.266 


.813 


107.0 


.35 


35 


.547 


.252 


.799 


111.0 


.35 


35 


.766 


.336 


1.102 


114.8 


.35 


35 


.547 


.224 


.771 


120.5 


.35 


35 


.361 


.147 


.508 


121.0 


.35 


35 


.656 


.259 


.915 


123.6 


.35 


35 


.284 


.112 


.396 


123.7 


.35 


35 


.744 


.287 


L031 


125.7 


.35 


35 


.678 


.259 


.937 


126.6 


.35 


35 


.700 


.266 


.966 


127.0 


.35 


35 


.372 


.140 


.612 


128.0 


.35 


35 


.612 


.196 


.808 


144.3 


.35 


35 


.503 


.161 


.664 


144.3 


.35 


35 


.284 


.084 


.368 


153.3 


.35 


35 


.339 


.091 


.430 


165.4 


.35 


35 


.634 


.168 


.802 


167.1 


.35 


35 


.634 


.154 


.788 


179.1 


.35 


35 


.656 


.167 


.813 


180.7 



bX) 



3 h t) 

.Bog 

s- c3 c3 

1^1 



$5. 412 
2.509 

6.978 
6.251 

6.674 
4.557 
2.251 
3.972 



1.377 

.813 

1. 411 

L449 

1.188 
1.816 
1.057 
L556 
L654 
L426 
1.573 
1.516 
2.062 
L411 

.928 
L655 

.716 

1.851 
L677 

1.726 
.912 



1.368 
L124 

.608 
.690 

L282 
L228 
1.263 



Tliis table is well worthy of careful study. In examining ttie figures given in 
the column headed " Price at factory " and the column headed " Per cent of 
price at factory," which the total duty amounts to, the startling inequalities in 
the rate of duty to be paid in this country becomes apparent. The highest- 
priced goods named in the table is West of England broadcloth, worth $3.60 per 
yard in Leeds, the specific duty being 35 cents per pound and the ad valorem 
duty 40 per cent, making a total duty of 50.3 per cent on the value at the fac- 
tory. This is on a high grade of goods. In looking at the bottom of the table 
the last entry is for cotton-warp reversible cloth, made in imitation of a better 
kind. It is worth but 45 cents per yard at the factory. The specific duty is 
the same as on the West of England broadcloth, 35 cents per pound, the ad 
valorem duty is 35 per cent, but the specific duty and the ad valorem duty to- 



24 CUSTOMS TAKTFPS — 1846 TO 1897. 

gether make the rate on the price at the factory 180.7 per cent. That is to say, 
the cheaper the goods at the factory the greater is the proportional increment 
of duty. The column headed "Per cent of price at factory," which shows the 
percentage that the duty is of the factory price, brings this out clearly. 

The above table shows the true nature of specific duties, and the 
consumer can see why it is that manufacturers clamor for them. 
They know the different values of these goods, and what apt words 
will embrace the high and low priced together, and make the poorer 
people pay the same tax for a yard of cloth worth 45 cents that the 
wealthy do for a yard that costs $3.66 ; but that fact the specific tariff 
conceals. The ad valorem rate taxes everything according to its 
value. A duty of 40 per cent ad valorem would have imposed a tax 
of $1.44 on the yard of broadcloth and 18 cents on the cotton- warp 
cloth that costs 45 cents, and the duty would have been fair to both. 
As it is, the tax is 180 per cent on the cheap cloth and 50 per cent on 
the high-priced broadcloth. 

In the cotton-goods schedule we see the same " vicious, inequitable, 
and illogical " results of the specific duty. As an illustration, we 
refer to the report of the Secretary of the Treasury on the revision of 
the tariff, February 16, 1886, pages 84, 85, 86, and 87. It will be seen 
in his report, by the tables sent to him by persons dealing in cotton 
goods imported into the United States from foreign countries, that 
cheap goods costing 3.55 cents per yard pay 176 per cent duty, while 
those costing 8.12 cents per yard pay 77 per cent duty ; and goods that 
cost 4 cents per yard pay a duty of 94 per cent, while those that cost 
2 cents per yard pay a duty of 208 per cent. These inequalities run 
throughout the whole specific system. It is that feature that spe- 
cially commends it to the manufacturer of the competing article. As 
these excessive rates are thought to be more hurtful in cotton and 
woolen goods than in the articles embraced in the other schedules, the 
committee have substituted the ad valorem for the specific duties as 
to all articles in the woolen schedule, and in all except yarns in the 
cotton schedules. 

In 1789 a duty was imposed on imported hemp, and in 1828 on im- 
ported flax, and while at intervals these fibers were imported free 
without harm to the American producer, yet since 1842 American flax 
and hemp have been " protected," and this necessitated the imposition 
of duties upon all manufactures from these and like fibers. 

In spite of these duties American hemp has decreased in the 
amount of production from 74,493 tons in 1860 to 5,025 tons in 1880, 
as shown by the census reports of those two years, and flax from 
7,709,676 pounds in 1850 to 1,565,546 pounds in 1880. But the de- 
mand and necessity for the products manufactured from these and 
similar fibers has greatly increased, and the importations of the raw 
material and of the finished product have necessarily equally in- 
creased. Formerlv every pound of American cotton was covered 
with bagging and tied with rope made from American hemp; now 
over 50,000,000 yards of cotton bagging manufactured from imported 
jute butts are used to cover the 7,000,000 bales of American cotton 
which are tied with iron cotton ties, while the present mode of har- 
vesting the immense grain crop of the country requires about 33,000 
tons of twine, nearly all of which is made from imported material. 
So that, in the effort to " protect " probably 8,000 tons of American 
hemp and 1,500,000 pounds of American flax, a tax larger than the 



CUSTOMS TAEIPFS — 1846 TO 1897. 25 

entire value of both these products is imposed on cotton and wheat, 
whose price to the producer is fixed in the foreign market, where they 
come in competition with cotton raised in India and wheat raised in 
foreign countries. 

Your committee have put all these fibers upon the free list, thereby 
relieving the goods manufactured in America of the tax, amounting 
last year to $1,930,340 on raw material. It has also put on the free 
list burlaps not exceeding 60 inches in width, none of which is made 
in America, and of which last year there was imported $3,260,117.40 
worth, upon which were levied and paid $978,035.22. It has reduced 
the duties on all the manufactures from these fibers so that, except 
on a very few articles, no duty is higher than 25 per cent, and some 
as low as 15 per cent. The aggregate estimated reduction on this 
schedule is $4,766,846.88. 

Your committee feel assured that no industry will be injured by 
this reduction of taxation, while it will enable the American manu- 
facturer to compete on equal terms with his rivals, will reduce the 
cost of production of cotton and wheat, and will cheapen to the con- 
sumer the goods which he must purchase. 

The duty on sugar is nearly a revenue tax, about 85 per cent of it 
being purely a tax paid into the Public Treasury ; and all the sugars 
used in America are refined in this country. Your committee desired, 
in reducing the revenue received from this source, not to endanger the 
profitable production and refining of sugar here, and yet to prevent 
oppression by. trusts and combinations. After much consideration, 
we now recommend that the revenue received from sugar be reduced 
by reducing the rates 20 per cent. 

This reduction of rates on all sugars above No. 13 will render possi- 
ble the importation of foreign refined sugars, so as to prevent exorbi- 
tant prices and protect consumers against combinations. 

In the earthen and glass ware schedules we have made fair reduc- 
tions, the larger part of these articles, such as common earthenware 
and window glass, being necessary articles of consumption by the 
great body of the people, and especially the laboring classes. Orna- 
mented china and decorated earthenware we have reduced from 60 to 
45 per cent, common earthenware from 60 to 35 per cent, and window 
glass from 93 and 106 to 62 and 68 per cent. 

In the metal schedule the most important reduction is in steel rail- 
way bars, which are now dutiable at $17 per ton, and by the proposed 
bill at $11 per ton. This is a reduction of about 35 per cent ad 
valorem. This reduction will be of great value in promoting and 
cheapening the construction of railroads and lowering the rates of 
transportation of freight. Two years ago steel rails sold in this 
country at $27 a ton. The manufacturers during last year ran the 
price up to $40. The present price is $31.50. Last year 12,724 miles 
of railroad were constructed in the United States, which required 
1,300,000 tons of rails. It is therefore patent that, by reason of the 
present exorbitant duty of $17 a ton, the manufacturers were able to 
raise the price more than $8.50 a ton. They were therefore able to 
realize, over and above a legitimate profit, more than $11,000,000. 
This sum was an increase in the cost of construction, upon which the 
farmers must pay interest and dividends by way of increased freights 
upon their wheat, cotton, corn, and other products. The price of rails 



26 CUSTOMS TARIFFS — 1846 TO 1897. 

on board ship in Liverpool last year was $21 ; adding freight, the cost 
of same, without diit}^, in this country, was $23.50. The duty fixed by 
the committee, $11, would increase the price to $34.50, or $3 above the 
price for which American rails are now selling. It is thereofre ap- 
parent that the rate of duty allowed by the committee is more than 
enough to compensate our manufacturers for the difference in cost 
between the American and foreign product. 

A^Tiile we have been constrained to leave high duties on almost all 
the articles we have touched — duties higher than any necessity either 
of revenue or of difference of cost of American over foreign products 
required — we have felt that we ought to give some relief to other 
branches of industry not benefited by high duties imposed for private 
purposes. A large number of our people are interested in manufac- 
turing tin, and others in putting up meats, fish, fruit, vegetables, oils, 
and other articles in manufactures of tin. Many of these products are 
exported and many consumed at home. During the last fiscal year 
there were imported into the United States 570,643,389 pounds of 
tin plate, valued at $16,883,813.95, on which duties were paid amount- 
ing to $5,706,433.89. 

We are informed that the value of the salmon caught in the Colum- 
bia River, Oregon, and canned and exported during the last fiscal 
year, amounted to nearly $2,000,000, while the lard that was canned 
and exported exceeded $14,000,000, and the fruits and meats exceeded 
$4,000,000. We believe that the removal of the duty on tin plate 
would reduce the cost of these and other canned goods now being ex- 
ported, and give to our people engaged in that trade such an advan- 
tage in the foreign market as would effectually overcome all competi- 
tion, and enable them to hold the market and build up a large foreign 
trade. 

The exporter, under existing law, has a drawback of 90 per cent 
of the duty paid on tin plate, but the repeal of the duty would give 
him the remaining 10 per cent, and enable him to sell so much lower 
and give him additional advantage over his foreign competitor. Be- 
sides this, the consumers of canned goods at home would obtain them 
at a reduced price. 

The manufacture of tin cans is growing into an extensive industry 
in the United States. More than 150,000,000 cans are made per year 
in the city of Baltimore alone, while Xew York, Philadelphia, Chi- 
cago, and*^ other northern cities produce large quantities of articles 
manufactured from tin plate. 

We have placed cotton ties also on the free list. The duties received 
from them during the last fiscal year were $121,098.99. Cotton is our 
largest exporting product. The price is so low, and has been for a 
number of years, that it hardly pays the cost of producing it, and the 
committee felt that it was a proper subject for consideration while 
they were repealing taxes and reducing the surplus revenue of the 
Government. To our farmers in the Middle and Northern States, 
engaged in raising hogs and selling their products, we have made salt 
free of duty and released revenues amounting to $676,865.50. To the 
people who are settling up the vast prairies of the West, inclosing 
their lands and building farmhouses, we have made lumber free, and 
removed duties amounting to $1,039,207.35. 

The bill which the committee reports provides for the repeal of all 
restrictions on the sale of tobacco by the producer, and for the repeal 



CUSTOMS TARIFFS — ^1846 TO 1897. ' 27 

of all taxes on tobacco except on cigars, cigarettes, and cheroots, and 
of all privilege and license taxes except those for manufacturing and 
selling cigars, cigarettes, and cheroots. The repeal of special and 
privilege taxes is also recommended. These taxes have been a fruitful 
source of the petty prosecutions which have crowded the Federal 
court dockets in some portions of the country. It is not believed that 
their retention is essential to the efficient collection of the revenue, 
and they should no longer be retained. 

The changes in the administrative features of the present law are 
fully shown by the letter of the Secretary of the Treasury, dated 
March 14, 1888, and the reductions in the internal revenue will be 
shown by the letter of the Commissioner of Internal Eevenue, dated 
March 12, 1888, both of which are hereto appended. 

Teeasury Department, Office of the Secretary, 

Washington, D. C, March IJf, J8S8. 

Sir: Mr. Talbott, clerk of your committee, has presented me copies, respec- 
tively, of the proposed bill " to reduce taxation and simplify the laws in relation 
to the collection of the revenue," and of the tables relating to the same, with 
the request that I communicate to you my views as to the probable effect the 
adoption of the administrative sections of the bill would have upon the revenue, 
and also that I cause the computations in the tables to be verified, and footings 
of the column of " values " therein to be made by experts in this department. 

With regard to the effect sections 5 to 23 of the bill would have upon the 
revenue, I have to advise you as follows : 

1. The proposed substitute for section 2499, Revised Statutes, would not, it 
is thought, affect the revenue one way or the other further than to prevent loss 
of duties, by securing uniformity of action in the classification of merchandise. 

2. The tendency of the amendment to " Schedule A," respecting " anhydrous 
alcohol," etc., would be to restrict importations of the article. This would not, 
however, affect the revenue appreciably, as the importations are trifling in 
amount. 

3. The amendment to the free list as to " articles the growth, produce, and 
manufacture of the United States," etc., would not apparently affect the 
revenue. 

4. The amendment relating to " wearing apparel, personal effects," etc., 
would naturally result in an increase of revenue. But there is no definite 
basis for determining such increase. It would probably not fall short, however, 
of $500,000 per annum. 

5. While the effect of section 6 would be to increase the dutiable valuis of 
merchandise subject to ad valorem duties, its tendency, at the same time, would 
be to restrict speculative importations, which have been stimulated by the 
opportunities for evasion afforded by the present law, as interpreted by the 
Supreme Court and construed by the Attorney-General. The section would not, 
therefore, in my opinion, operate to increase materially, if at all, the aggregate 
amount of revenue collected. 

No better illustration of the unreliability of mere individual opinions con- 
cerning the probable effect upon the revenue of tariff legislation can be cited 
than the estimates given by the customs officers of the amount required to pay 
refunds due importers under the Oberteuffer decision, respecting coverings, 
and the annual reduction of duties on this account. These estunates, as to the 
amount necessary to pay refunds, were from $3,000,000 to $5,000,000, while 
the annual reduction of duties was variously estimated at from $6,000,000 to 
$10,000,000. 

It is now practically ascertained that the amount actually paid and to be 
paid as refunds, covering a period of near three years, will not exceed $2,000,000, 
while the importations and revenue have largely increased, due doubtless in 
some measure to the opportunity for evasions as above stated. 

6. Sections 7 and 8 are calculated to promote orderly administration and 
the convenience of importers, but will not, it is thought, have any positive 
effect upon the revenue. 

7. The effect of section 9 would be (1) to abolish the 10 per cent additional 
duty now collected (under sec. 2970, R. S.) on merchandise remaining in bond 
more than one year, amounting approximately to $35,000 per annum ; and (2) 



28 CUSTOMS TARIFFS — 1846 TO 1897. 

to reduce the revenue by reason of the assessment of duties on the quantity 
of merchandise withdrawn from warehouse instead of on the quantity actually 
imported and entered originally, as required by existing law (sec. 2983, R. S.). 
The amount of such reduction can not be estimated. It would certainly be 
considerable, and might be very large. The tendency of the proposed amend- 
ments would be to increase the volume of goods warehoused and the consequent 
liability of loss of duties thereon. 

8. There is nothing in sections 10 and 11 apparently calculated to affect the 
revenue. 

9. Section 12 abolishes fees collected on entry of merchandise only. As these 
fees are not separately reported to the department, there is no ready means of 
ascertaining the exact amount thereof. It may be safely assumed, however, 
that the reduction on this account would not exceed $375,000 per annum. 

10. The tendency and effect of sections 13 to 18, inclusive, would be to pre- 
vent fraudulent attempts upon the revenue, and to insure a more strict and 
honest enforcement of the tariff laws. Whatever increased duties might result 
from such improved administration would probably be offset by a decrease of 
speculative importations made with a view of defrauding the revenue. 

11. Section 19! There being no available data for determining the precise 
amount of duties remitted on account of damage, the exact eft'ect of this section 
upon the revenue can not be stated. A certain proportion of the merchandise on 
which damage is now allowed would be abandoned under this section and no 
duties collected thereon. Another result of this section would be to prevent 
the importation of any but sound goods, and especially to discourage the ship- 
ment, now common, of damaged fruits, nuts, and other such articles, upon 
which large damage allowances are now made. In any event it is not thought 
the section would affect the revenue to exceed $500,000 annually. Its great 
advantage would be to protect honest importers and stop frauds. 

I inclose herewith copy of the tables on which footings have been made as 
requested. With the exception of a few unimportant errors, these tables, as 
printed, appear to be arithmetically correct 

Respectfuly, yours, C. S. Faikchild, 

Secretary. 
Hon. R. Q. Mills, 

Chairman Committee on Ways and Means, 

House of Representatives, 



CUSTOMS TAEIFJ^S — ^1846 TO 1897. 



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30 - CUSTOMS TARIFFS — 18i6 TO 1897. 

Teeasuey Depaetment, Office of Internal Revenue. 

Washington, March 12, 1888. 

Estimated reduction of internal taxation under the provisions of "A Wl to 
repeal certain tohacco and other taxes, and to modify internal-revenue 

iGdCS.'" 

Total receipts from tobacco, fiscal year 1887 $30, 108, 067 

Deduct cigars and cigarettes $12, 157. 196 

Deduct -special taxes manufacturers of 

cigars 18, 570XS3= 55.710 

Deduct special taxes dealers in tobacco_514, 000X$1= 514. 000 

12,726,906 



Receipts from proposed repealed sources, fiscal year 1887 17, 381, 161 

The increase in the receipts of that part of the tobacco tax which 
this bill proposes to repeal during the first seven months of the 
current fiscal year over the receipts for the corresponding period 
of the last fiscal year was $1,234,101, or 13 per cent. Assuming 
that this rate of increase will continue to the close of the fiscal 
year, the receipts from these objects of taxation would be 

increased 2, 259, 551 

Special taxes retail liquor dealers, fiscal year 18S7 4, 587, 2G8 

Special taxes retail dealers in malt liquors, fiscal year 1887 177, 148 

Special taxes manufacturers of stills and stills manufactured, fiscal 

year 1887 3, 721 

Add for assessed penalties 41, 758 

Add for interest clause in section 10, say 5, 000 



Total estimated reduction 24, 455, 607 

Joseph S. Millee, 

Commissioner. 

VIEWS OF THE MINORITY, SUBMITTED BY MR. McKINLEY. 

Mr. McKiNLEY presents the views of the minority as follows : 

The extraordinary manner in which this bill came to the committee 
and the total lack of consideration given to so grave a measure by 
those charged with its investigation demand notice and comment. It 
was fashioned outside of the committee and reached it not by the ref- 
erence of the House, which is the usual channel through which com- 
mittees obtain jurisdiction of a subject. It was presented ready-made 
by the chairman of the committee, was framed, completed, and printed 
without the knowledge of the minority and without consideration or 
discussion in the full committee. 

If any consultations were held the minority were excluded. Thus 
originating, after three months of the session had gone it was submit- 
ted to the committee. Since there has been no consideration of it. 
Every effort upon the part of the minority to obtain from the majority 
the facts and information upon which they constructed the bill proved 
unavailing ; a resolution to refer the bill to the Secretary of the Treas- 
ury for a statement of its probable effects upon the revenue, together 
with a statistical abstract, which would facilitate its consideration by 
the committee and the House, was voted down by a strict party vote. 

The industries of the country, located in every section of the Union, 
representing vast interests closely related to the prosperity of the 
country, touching practically every home and fireside in the land, and 
which were to be affected by the bill, were denied a hearing, and the 
majority shut the doors of the committee against all examinations of 
producers, consumers, and experts, whose testimony might have en- 



CUSTOMS TAEIFFS — ^1846 TO 1897. 31 

lightened the committee. The farmers, whose investments and prod- 
ucts were to be disastrously dealt with, were denied an opportunity 
to address the committee. 

The workingmen of the country, whose wages were at stake, were 
denied audience. The Eepresentatives on the floor of the House were 
not permitted to voice the wants of their constituents. Proposing a 
grave measure which would affect all of the people in their employ- 
ments, their labor, and their incomes, the majority persistently re- 
fused the people the right of hearing and discussion ; denied them the 
simple privilege of presenting reasons and arguments against their 
proposed action. 

But as the bill is avowedly a political one, believed to represent, 
so far as it goes, the views of the President and his party associates, a 
bill which, with the President's free trade message, is to constitute the 
issue and be the platform of the party, these may account for, but will 
not justify, this extraordinary course of procedure. The minority 
protested without avail in the committee, and now announcing it to 
the House, as they feel constrained to do, accept the issue tendered by 
the bill, accompanied with some of their reasons for opposing it, and 
make their appeal from the people's servants to the people themselves. 

The bill is a radical reversal of the tariff policy of the country 
which for the most part has prevailed since the foundation of the 
Government, and under which we have made industrial and agricul- 
tural progress without a parallel in the world's history. If enacted 
into law it will disturb every branch of business, retard manufactur- 
ing and agricultural prosperity, and seriously impair our industrial 
independence. It undertakes to revise our entire revenue system ; sub- 
stantially all of the tariff schedules are affected; both classification 
and rates are changed. Specific duties are in many cases changed to 
ad valorem, which all experience has, shown is productive of frauds 
and undervaluations. It does not correct the irregularities of the 
present tariff, it only aggravates them. It introduces uncertainties in 
interpretation, which will embarrass its administration, prom.ote con- 
tention and litigation, and give to the customs officers a latitude of 
construction, which will produce endless controversy and confusion. 
It is marked with a sectionalism which every pariotic citizen must 
deplore. 

Its construction takes no account of the element of labor which 
enters into production, and, in a number of instances, makes the 
finished or advanced product free, or dutiable at a less rate than the 
materials from which it is made. " The poor man's blanket," which 
the majority has made a burning issue for so many years, is made to 
bear the same rate of duty as the rich man's. 

More than one-third of the free list is made up from the products of 
the farm, the forest, and the mine. From products which are now 
dutiable at the minimum rates, ranging from 7 to 25 per cent, and 
even this slight protection, so essential, is to be taken from the 
farmers, the lumbermen, and the quarrymen. 

True, there are some exceptions ; cleaned rice, now paying a duty of 
112 per cent ad valorem, is carefully kept from the free list, and un- 
cleaned rice is given increased duty and protection. This is done 
by introducing a new definition of uncleaned rice. It changes the 
long accepted commercial definition, and excludes any rice which has 
the outer skin or cuticle loosened, and makes all such dutiable as 



32 CUSTOMS TABIFFS — 1846 TO 1897. 

cleaned rice. By this simple definition clause all this class of rice, 
which heretofore has been admitted at a less rate of duty, is carried 
to the cleaned rice, which bears a higher rate. The duty on cleaned 
rice proposed by the bill is 2 cents a pound, and uncleaned 1^ cents. 
The bill increases the duty upon what has heretofore been admitted 
as uncleaned rice 75 cents per hundred pounds. This is a case of an 
agricultural product upon which duties have not been diminished, but 
advanced. There were 4,000,000 pounds of it imported in the year 
ending June 30, 1887, and from June 30, 1887, to December 31, 1887, 
6,723,475 pounds, all of which becomes dutiable at the advanced rate 
of 2 cent's per pound, and if the importations are maintained revenue 
from this source will be materially increased. 

The following are among the agricultural products put on the free 
list by the bill: 

All wools. Beans and pease. Vegetables (fresh). 

Linseed. Milk (fresh). Barks, beans, etc. 

Garden seed. Meats, game, and poultry. Hemp. 

Eape and other oil seed. Figs. Beeswax. 

Hemp seed. Plums and prunes. Flax. 

Bulbs and roots. Dates. Manila. 

Split pease. Currants, zante. Other vegetable substances. 

The American farmer will appreciate the vicious character of the bill 
as applied to him, when he is apprised of the fact that while the prod- 
ucts of his land and labor are shut out from Canada by a protective 
tariff imposed by the Canadian government, the Canadian farmer can 
send many of his products here without the payment of duty under 
the proposed bill. 

Canada now collects duties upon a number of American products 
which by our tariff laws admit Canadian products of like kind free of 
duty. This she has been doing for many years, although by her 
tariff of 1878, chapter 33, section 9, it is provided : 

That any or all of the following things, that is to say, animals of all kinds, 
green fruit, hay, bran, seeds of all kinds, vegetables, including potatoes or other 
roots, plants, trees and shrubs, coal and coke, salt, hops, wheat, peas and beans, 
barley, rye, oats, Indian corn, buckwheat and all other grain, flour of wheat 
and flour of rye, Indian meal and oatmeal and flour, or meal of any other kind, 
butter, cheese, fish, salt or smoked ; lard, tallow, meats either salted or smoked, 
and lumber, may be imported into Canada free of duty, or at a less rate of duty 
than is provided by this act by proclamation of the governor-general in council, 
which may issue whenever it appears to his satisfaction that similar articles 
from Canada may be imported into the United States free of duty, or at a rate 
of duty not exceeding that payable on the same under such proclamation when 
imported into Canada. 

Some of the articles above named are already on our free list, and 
yet they are dutiable under Canadian laws, and no proclam.ation of 
reciprocity has yet been made by the governor-general : and it is pro- 
posed under this bill to increase the free list with farm products, 
upon which a high tariff is now levied by the Canadian law. 

How long will the rate of agricultural wages be continued in the 
United States under such legislation? "^^^lat sort of reciprocity is 
this ? This will be a direct benefit to the Canadian farmer and a most 
serious blow to the American. The whole bill has that tendency, and 
seems to be subject to the criticism that it was framed to benefit other 
countries rather than our own. 



CUSTOMS TAKIFFS — 1846 TO 1897. ' 33 

WOOL. 

Nowhere in the bill is the ultimate purpose of its authors more 
manifest than its treatment of wool. It places this product upon 
the free list, and exposes our flocks and fleeces to merciless competi- 
tion from abroad. In this respect the bill is but the echo of the Presi- 
dent's message, and gives emphasis to the settled purpose of the ma- 
jority to break down one of the most valuable industries of the coun- 
try. It is public proclamation that the American policy of protec- 
-tion, so long adhered to, and under which has been secured unprece- 
dented prosperity in every department of human effort, is to be 
abandoned. 

Why have the majority put wool on the free list? Let them make 
their own answer. We quote from the report: 

We say to the manufacturer we have put wool on the free list to enable him 
to obtain foreign wools cheaper, make his goods cheaper, and send them into 
foreign markets, and successfully compete with the foreign manufacturer. 

First, the purpose is to bring down the price of wool. If this should 
be the result, we inquire at whose expense and loss? It must be at 
the expense of the American grower, and to his loss, who, at present 
prices and with the present duty, is being forced out of the business 
by ruinous foreign competition? The injury, by the confession of the 
majority, will fall upon the American woolgrower. He is to be the 
'first victim. He can find no profitable foreign market, if he is unable 
to hold his own, and it is absurd to talk about enlarging the market 
for his product at home with the wool of the world crowding our 
shores unchecked by custom-house duties. 

There were 114,000,000 pounds of wool imported into this country 
the last fiscal year, and our domestic product, as a result, even with a 
duty of 10 cents a pound on the higher grades, was diminished to 
265,000,000 pounds. The bill will greatly increase importations of 
the foreign product and diminish if not wholly destroy our own pro- 
duction. Every nation ought, if possible, to produce its clothing as 
well as its food. This nation can do both, if the majority will let it 
alone. It should be borne in mind that our wool producers can not 
compete with countries where no winter feeding and but little sum- 
mer attention is required and where labor is so cheap, unless their in- 
dustry has just and adequate protection. Is labor in manufacturing 
more deserving of the considerate concern of Congress than labor en- 
gaged in the field of agriculture ? Both are useful and equally honor- 
able, and alike merit the thoughtful consideration of those charged 
with making laws. 

The majority report asserts that we must produce our woolen goods 
at lower cost and be able to undersell the foreign product. And after 
this how is the lower cost to be secured ? First by fleecing the wool- 
grower, and the next by reducing the labor cost in the manufacture. 
How are we to undersell the foreign product ? By making the manu- 
facturing cost of our goods less than theirs. In other words, by cutting 
down the wages of our skilled and unskilled labor, not to the foreign 
standard simply, but below it, for the product must cost us less if 
we undersell our competitors. The American farmer will not quietly 

64467— S, Doc. 547, 60-2—3 



64 ' CUSTOMS TARIFFS — ^1846 TO 1897. 

submit to this injustice. The American workingman will indignantly 
repel this effort to degrade his labor. 

The majority gravely inquire in their report: " If Congress grants 
the request of the woolgrowers, what are the people to do for woolen 
clothing? " We beg to suggest that the people of this country wore 
woolen clothing during the existence of the tariff of 1867, and the tariff 
proposed by the wool conference is substantially that tariff', and the 
people were never better clothed, and never better able to buy them. 
It would be instructive to the majority to compare the prices of 
woolen clothing in this country during the period from 1847 to 1860 
under the low tariff then prevailing, with the prices now prevailing, 
and they would be profited also by a comparison of the price of wages 
then prevailing with those now maintained. Their investigations 
would disclose the wretched condition of labor in the former period, 
the starving prices then received, and the inability of thousands of 
worthy workmen to get work at any price. Clothes at any price were 
then the dearest. If the laboring men could have been heard by the 
committee , they would have told a story of misery during the free- 
trade era which might have deterred the majority even from inaugu- 
rating the policy now proposed. 

Again, the majority inquire. Are the people to be compelled by 
Congress to wear cotton goods in the winter, or go without, to give 
bounties to woolgrowers and wool manufacturers? While this ques-^ 
tin is too trifling for serious reply, we assure the majority that the* 
only danger of such a happening is from the bill they now report — a 
bill which is to deprive our people of employment, and the oppor- 
tunity to earn money with which to feed and clothe themselves and 
their families and educate their children. 

The foreign market to which the American producer is invited by 
the majority report is delusory. Our own market is the best. There 
is no market anywhere comparable with it. Let us first of all 
possess it; it is ours, and we should enjoy it. Practically all the 
nations of the world, except England and the countries she has sub- 
jugated, have protective tariffs which they are maintaining, while the 
majority in the House is seeking to overthrow ours, under the delusion 
of a foreign market. They gravely invite us to leave our natural 
markets — the best in the world — and go in search of others less 
inviting. The Commercial Bulletin of Boston, January 14, 1888, 
stated the true situation : 

In brief, with the removal of all duties on wool, * * * we should not gain 
a cent's worth of foreign trade, for the other woolen-using countries, France, 
England, and Germany, could still undersell us in foreign markets with the 
help of their cheap labor. We should lose the fine-wool industry, which would 
be transferred to South America and Australia, and we should also lose cheap 
mutton. 

It is more than idle to talk about a foreign market for wool and 
woolen products while we are buying of other countries and import- 
ing annually $40,000,000 worth of worsted and woolen goods. We 
should make these goods here, and if we did there would be a steady 
demand for our domestic wool at remunerative prices, our labor would 
be profitably employed, and the woolen factories would be running 
at their highest capacity, with reasonable rewards for their in- 
vestments. 



CUSTOMS TARIFFS — ^1846 TO 1897. 35 

Mr. James Phillips, jr., of Massachusetts, a large woolen manufac- 
turer, who is strongly opposed to free wool, speaking of the foreign 
market, says, and we commend his words : 

The world's market is a great free-trade shadow dance. The more people 
think and know of this question the less attractive the world's markets become, 
and the more substantial our home market grows. My advice would be that 
the United States look carefully after the home pasture by tightening the fence, 
if necessary, before we go wandering around to find a spot where we can sell 
our goods in competition with the labor of Europe. 

Wool on the " free list " is a deadly assault upon a great agricul- 
tural interest, and will fall with terrible severity upon a million 
people, their households, and dependencies. It will destroy invested 
capital, unsettle established values, wrest from the flockmasters their 
life-time earnings, bankrupt thousands of our best and most indus- 
trious farmers, and drive them into other branches of agriculture 
already overcrowded. It is a vicious and indefensible blow at the 
entire agricultural interests of the country. 

WOOLEN GOODS AND MANUFACTURES OF WOOL. 

Under the bill, wool being free and a duty of 40 per cent placed on 
woolen cloth and " all manufactures of wool," we beg to inquire how 
combed and carded wool are to be classified? If they are held to be 
" manufactures of wool," then the duty of 40 per cent would be 
assessed and collected and they would pay the same duty as if manu- 
factured into cloth. If they are to be classified as wool, the effect 
would be to stop the sorting, scouring, and combing of wool almost 
entirely in the United States, unless the domestic wools could be 
bought at a price low enough to cover the cost of the labor required 
for placing wool in the advanced form. 

Admitting combed and carded wool as wool free of duty would ren- 
der the combing, scouring, and carding machinery in this country, to a 
great extent, idle and worthless. There will be no use for it if this 
work could be done more cheaply on the other side. Surely the duty 
ought to be sufficiently high to cover the cost of the labor, and unless 
it is foreigners will be given control of the wool market, not only in 
its raw state, but when carded, combed, and washed. 

Again, ready-made clothing and cloak^'ngs are made subject to a 
duty of 45 per cent ad valorem. Clothing and cloakings are com- 
posed, first, of cloth, and second, of the lining, braid, buttons, and sew- 
ing silk, which are called " trimmings." In the better grades of these 
manufactures silk is used entirely as a lining, and is groAving in 
general use. We are informed that where silk is used these trimmings 
in a man's coat and vest nearly equal one-half of the cost of the 
material used in such garments. Now, then, if the cloth pays a duty 
of 40 per cent and the trimmings a duty of 50 per cent, as provided 
by the bill, then the average would be 45 per cent. Now, 45 per cent 
is the duty placed by the bill on ready-made clothing, so that the 
cloth and the trimmings when made into a coat and vest pay the same 
duty as the materials. The clothier, the tailor, the sewing woman 
have no protection for their labor. If the bill was enacted into law, 
the whole ready-made clothing business of the country would be 
transferred to our European rivals. Then what market would we 
have for our cloth ? 



36 CUSTOMS TAEIFFS — 1846 TO 1897. 

FLAX AND HE:MP. 

The raising of flax and hemp for fiber in the United States is on the 
increase. To place these fibers on the free list would retard the 
progress now being made and seriously injure the grower, injuring 
as well the manufacturers of these fibers, who do not wish to be de- 
pendent on foreign nations for their supply of raw material. 

The manufacture of linen threads, linen and hemp yarns, and twines 
is an important industry ; and although the imports are still large, the 
home manufacturing is increasing slowly. The weaving of linens is 
on the increase, although not now sufiiciently protected ; to reduce the 
duty would be to destroy the industry. 

The manufacturers of flax and hemp employ over 6,000 workers and 
have over $8,000,000 invested. This in addition to the army of labor- 
ers engaged in the agricultural districts where the fiber is raised. 

The manufacturing of jute requires substantial protection, unless 
we are to transfer this branch of our business to Calcutta and Dundee. 
The entire schedule of " Flax, hemp, jute, and manufactures of," has 
not now the average protection afi'orded other textiles or other impor- 
tant industries. It is of national importance that we have our own 
supply of fiber, not depending on foreign nations for either the fiber 
or its products. 

The placing of flax hackled, known a^ " dressed line," on the free 
list would class a partially manufactured article in the list of raw 
materials. 

Protests against the proposed reduction in this schedule have been 
received from Iowa, Wisconsin, Indiana. Kentucky, Kansas, Illinois, 
Kew York, and Dakota, but they have been unheeded by the majority 
of the committee. 

The grave injustice which a majority of the committee have done 
the laborers emploj'ed in industries producing crude articles by 
placing them on the free list, on the claim that they are " raw mate- 
rials," is apparent. Take lime, for example, which the majority pro- 
pose to admit from Canada free of duty. Lime, as is well known, is 
manufactured in many parts of the United States to the extent of all 
the wants of our citizens, and the industry gives emj)loyment to many 
thousands of our workingmen. Its value is made up mainly of labor, 
and this labor receives about S2 per day in this country, and less than 
$1.25 in Canada. AYith this difference in the wages paid the labor 
employed in this industry in the United States and the Dominion of 
Canada, it ought to be obvious to anyone that if Congress should allow 
Canadian lime manufacturers to send their lime into our markets 
free of duty, it would inevitably result either in destroying the valu- 
able lime-manufacturing industry in the United States, or in compel- 
ling the laborers employed in it to accept Canadian wages. 

BORAX. 

Placing borax on the free list will destroy an important industry 
on the Pacific coast. It was greatly stimulated by the increased 
tariff given it by the law of 1883, since wdiich the production has 
increased from 5,600,000 pounds in 1883 to 10,182.000 pounds in 
1887, and during that period the prices have ruled lower in the United 
States than at any other period of production. In 1873 the price 



CUSTOMS TAKIFFS — 1846 TO 1897. 37 

was 33 cents. It is now 6J cents; all due to American production 
under the encouragement of a protective tariff. This is to be with- 
drawn and our markets again placed in the control of the foreigner. 

The bill will be disastrous in its effects upon the chemical indus- 
try, an industry which employs from 35,000 to 40,000 people, and 
with an invested capital of not less than $140,000,000. The presi- 
dent of the Manufacturing Chemists' Association of the United 
States informs us, under date of March 31, 1888, that the free list 
and the reduced rates of duty fixed, applicable to the chemical sched- 
ule, will greatly injure, if not be fatal, to the continuance of their 
manufacture in the United States. 

EARTHENWARE. 

Earthenware will be seriously injured by the provisions of this 
bill. The duty w^as increased on this ware by the tariff law of 1883, 
and was justified by the condition of the industry and the pressing 
interests of American labor, notwithstanding which the foreign 
manufacturers supply fully one-half of the American demand. The 
prediction was made at the time of the increase that, as a result, the 
American ware would be improved in quality and reduced in price, 
which prediction has been fully verified. This industry has sprung 
up since 1860, and no more striking illustration of the benefit of pro- 
tection can be found. It has grown to be one of the most valuable 
of our manufacturing interests; the capital invested has increased 
to $8,000,000, and the hands employed number upward of 10,000; 
the price of good ware has been brought within the reach of the 
humblest household ; our home competition has reduced the price of 
ware fully 50 per cent, and a taste for ceramic art has been culti- 
vated, developing a new field of employment for both men and 
women. The wages paid in our potteries are 125 per cent in advance 
of those paid for like labor abroad. There is no public sentiment 
calling for the proposed action of the committee. There is not a 
consumer complaining, and every workingman engaged in these 
industries has protested against the reduction because of its inevi- 
table effect upon his wages. The only effect of the bill will be to 
displace American by the foreign ware, increase the profits of our 
English and German rivals, impoverish the manufacturers, and 
bring distress to the labor which they employ. 

GLASS. 

The duty on cylinder window glass unpolished was subjected to a 
very considerable reduction by the tariff law of 1883. The bill 
proposes a still further reduction, which must result in great hard- 
ship to the workingmen employed and great loss to the men whose 
capital is invested. Since the reduction of the tariff of 1883 the im- 
ports have steadily increased. The quantity of this kind of foreign 
glass imported in the fiscal year ending June 30, 1887, is greater than 
during any like period of our history. In the four years since the 
act of 1883 went into operation the increased quantity of imports is 
over 33 per cent, while the revenue thereunder is greater than in the 
four years prior to the act of 1883 by $1,250,000. These excessive 
importations have forced American furnaces to remain idle for one- 



38 CUSTOMS TARIFFS — 1846 TO 1897. 

fourth of the original length of the blast, and many men thereby 
deprived of their means of livelihood. 

The capacity of the American furnace is sufficient for the Ameri- 
can consumption, and with proper protection would be able to supply 
it fully at prices reasonable and just to the consumers and furnish 
steady employment to labor, keeping at home vast sums of money 
now sent abroad for foreign glass. The proposed reduction will 
cripple, if not sacrifice, our home factories, will increase importation, 
diminish home production, and lessen the demand for home labor. 
If our factories are to survive under the proposed bill, labor will 
have to be reduced, we are informed, not less than 50 per cent. 
Already one- fourth of the windoAv glass now used in this country is 
of foreign make. 

The wages in the glass factories of Europe are exceedingly low. 
Mr. James Campbell, president of the Window Glass Workers' Asso- 
ciation of America, says : 

Two years ago, while passing through Belgium on a tour of observation in 
the interest of the Window Glass Workers' Association, I saw women wheeling 
in coal and carrying in glass in the sheet. Their wages ranged from $2 to $3 
per week, while here in America this class of work is performed by men whose 
wages range from $9 to $12 per week ; and about the same ratio of difference 
prevails in all skilled branches of industry between the prices paid in Europe 
and America. I feel, in view of this fact, that with a reduction of 35 per 
cent, as proposed by the Mills bill, the difference will have to be met by a 
large redaction in the matter of wages by the workmen in the window-glass 
industry of this country. If the Mills bill should become a law, with the low 
wages in Europe and the cheapness of ocean freights between Europe and 
America, there will be no other alternative for the American workman but to 
accept a reduction in wages or surrender this market to the goods imported from 
abroad. 

Mr. F. S. Tomlin, president of the Glass Workers' League of the 
United States, speaking of the proposed reduction of duty upon glass 
bottles, says: 

If the MiUs bill becomes a law we might as well give up the struggle and 
go to Germany. In Germany, where the bulk of the imported ware comes from, 
the workmen work eleven hours a day and seven days a week and earn from 
$6 to $7 per week. So far from the tariff being lowered, it should be raised to 
li cents per pound, in order to enable us to maintain present wages and prevent 
increased importation. 

PLATE GLASS. 

A large reduction of duty is proposed upon plate glass. During 
the fiscal year ending June 30, 1887, there was imported into the 
United States a total of 4,074,178 pounds of plate glass, being the 
largest importation of such glass ever made in a single year. The 
reduction of 20 per cent proposed, we are assured by both manufac- 
turers and workmen, will completely paralyze the industry here and 
open up this market to the foreign factories. 

Prior to the establishment of plate-glass factories in this country 
the trade was controlled entirely by the foreign producers, in combi- 
nation with a number of importers here, who maintained a monopoly 
in plate glass, enriching themselves from the profits received from 
American buyers. This monopoly or combination forced the Ameri- 
can consumer to pay from $2 to $2.50 per foot for such glass. Since 
our factories have been in successful operation, under the fostering 
care of a protective tariff, the price has been forced down to $1 per 



CUSTOMS TAKIFFS — ^1846 TO 1897. 



39 



foot, on an average, a clear saving to Americans of more than one- 
half. It must not be forgotten that the principal element of cost in 
this product is labor. 

It is labor that mines, loads, transports, unloads, and uses the coal, the sand, 
the limestone, and fire clay used in making plate glass. It is labor that manu- 
factures the felt, the arsenic, the emery, the copperas, and the soda which enter 
into the composition of plate glass. And it is labor that fires the furnaces, 
that tends the machinery, and finally prepares and forwards the product, and 
not until such labor in its various stages is paid for on the basis of European 
labor can the American manufacturer expect to make glass at a corresponding 
cost. 

It is inevitable that the proposed reduction means either the closing 
of our factories or a relative and corresponding reduction in wages. 
A statement is herein given showing the amount paid per month to 
workmen in plate-glass manufactories in France, Germany, Belgium, 
England, and the United States, and will indicate the character of 
competition to which American labor will be exposed by the passage 
of this bill. 

Statement showing the amount paid per month to workmen in plate-glass 

manufactories. 



Department. 



Casting department: 

Founders 

Skimmers and teamers 

Casters 

Kiln firers 

Producer firers 

Grinding department: 

No. 1 grade 

No. 2 grade 

No. 3 grade 

Boys 

Smoothing department: 

No. 1 grade 

No. 2 grade 

No. 3 grade 

Boys 

Polisliing department: 

No. 1 grade 

No. 2 

Boys 
Cutting room: 

Chief 

Assistants. 

Blockers.. 

Packers... 
Emery washer 
Crocus burner. 

Laborers 

Bricklayers — 
Carpenters 



France, 




Germany, 
and 


England. 


Belgium. 




$45.00 


$50.60 


30.00 


39.20 


18.00 


27.00 


19.00 


27.00 


22.00 


28.00 


27.00 


33.80 


20.00 


29.20 


16. 00 


23.60 


4.00 


5.10 


27.00 


33.80 


20.00 


29.20 


10.00 


23.60 


4.00 


6.80 


32.00 


39.20 


25.00 


31.40 


4.00 


10.80 


26.00 


39.20 


24.00 


33.80 


14.00 


23.60 


13.00 


27.00 


24.00 


45. 00 


24.00 


33.80 


11.00 


19.60 


39.00 


39.60 


37.00 


39.60 



United 
States. 



$100. 00 
80.00 
40.00 
45.00 
50.00 

75.00 
65.00 
50.00 
25.00 

70.00 
60.00 
50.00 
18.00 

80.00 
60.00 
25.00 

100.00 
75.00 
32.00 
50.00 
80.00 
75.00 
30.00 

100. 00 
65.00 



METAL SCHEDULE. 



Tin plates are placed on the free list, although this country can 
make this essential article as easily as Great Britain, from which our 
supply is almost entirely obtained. Tin plates are composed of 95 to 
974 per cent of iron or steel and 2J to 5 per cent of tin. This country 
has every facility for producing the sheets of iron or steel for tin 
plates, and it can buy from other countries the tin with which these 
sheets are coated. It is a mistaken belief that Great Britain obtains 
her supply of tin principally from Cornwall, in England. That 



40 CUSTOMS TARIFFS — 1846 TO 1897. 

country imports from other countries the larger part of her supply of 
tin, and this country now buys tin from the same countries, but not 
for use in the manufacture of tin plates, the present duty of 1 cent 
per pound being too low to enable us to compete with the tin-plate 
manufacturers of Great Britain. The world's supplies of tin are de- 
rived principally from Banca and Billiton, two Dutch islands in the 
Straits of Malacca, from Australia, and from Cornwall, in Engiard. 

In the five years ended May 31, 1885, the Straits and Australia 
supplied 156.832 tons of tin, and in the five years ended December 
31, 1883, Cornwall supplied 45,672 tons. Since 1883 the imports of 
tin from the Straits into Great Britain have greatly increased, 
while the supply from Cornwall has only slightly increased, if at all. 
In the fiscal year ended June 30. 1887, this country imported tin 
plates valued abroad at $16,883,813. The bill of the majority not 
only proposes to continue this large importation annually, but makes 
public proclamation that this country does not want a tin-plate in- 
dustry. If the majority had considered the interests of our own 
country, and not those of Great Britain, they would have recom- 
mended an increase in the existing duty on tin plates, so that our 
people would have been encouraged to engage in their manufacture 
and to develop the recently discovered tin mines of Dakota. 

Free tin plate (or iron or steel sheets, or plates, or taggers' iron, 
coated with tin or lead, or with a mixture of which these metals is a 
component part, etc.) means no less than the annihilation of the 
manufacturing of the finer grades of sheet iron in this country, and 
upon which is expended the greatest amount of skilled and best paid 
labor. The galvanized sheet-iron industry is especially threatened, 
and this is a great and growing manufacture, involving heavily in- 
vested capital in many States East and West. Free tin plates do not 
necessarily insure cheaper prices to the farmer or general consumer, 
but the duty taken off will be gladly absorbed by the foreign manu- 
facturer, and this condition can be fully appreciated Avhen the public 
will note that " free pig tin " has not insured against a most unheard- 
of heavy advance in price of this article in the hands of a foreign 
" combine," say from about 20 cents per pound to as much as 38 cents 
per pound, within the last several months, and is now quoted on 
different futures as varying from 34 to 37 cents per pound, or being 
75 or 80 per cent advance, and this article so completely controlled by 
the French syndicate that the boast of the trust (as it may be called) 
is that this great advance can be maintained at its will. 

This condition fixes also the advanced prices on all the good solder 
which so largely enters into the working of tin plate in the farmers' 
cans, etc., and for which the "tariff taxation"' (so called) is not 
chargeable. 

And here let attention be called to the fact that good (well coated 
with tin) tin plates have of late advanced very considerably to con- 
sumers, and for which advance the control by the foreign Lrust is 
wholly responsible; and it is further and well understood in well- 
informed and reasoning mercantile and manufacturing circles that 
tin plates would lately have advanced more largely without regard 
for the American manufacturers, or consumers, or packers, or farm- 
ers' interests, except that the foreign syndicate has supplied the tin- 
plate manufacturers of England at much less price than to the out- 
side world for the time being, so that " tin plates " need not just now 



CUSTOMS TABIFFS — 1846 TO 1897. 41 

be advanced to a point which might threaten and retard the effort to 
place such plates upon the free list, proposed by this bill. 

The sheet-iron and sheet-steel industry are placed in great peril by 
this bill. 

Cotton ties fare as badly as tin plates ; they also are transferred to 
the free list. We now make cotton ties in this countr}^ in small quan- 
tities, and would make them in larger quantities if the duty on 
foreign cotton ties were higher than it now is. In the expansion of 
the cotton-tie industry in our own country the South ought to largely 
share, for it possesses all the raw materials of their manufacture, and 
the market for their sale and use is at its own door. But the bill of 
the majority announces that the manufacture of cotton ties is not to 
be tolerated in the North or established in the South, and that such 
machinery as we now possess for the manufacture of cotton ties is to 
be thrown upon the scrap pile. British manufacturers are invited to 
make all our cotton ties, and of course they will then charge us what 
they please for them. 

Why this article, used for baling cotton, should be admitted free of 
duty, and when used for any other purpose dutiable at IJ cents a 
pound, is not manifest upon any principle of fair play or economic 
science. There may be some reason known to the majority which 
they have failed to disclose to the minority; we know of no reason 
why cotton should enjoy this extraordinary and exceptional legisla- 
tive favor. 

Iron and steel beams and other structural iron and steel are forms 
of these metals which are largely used in the erection of public and 
private buildings, and in the construction of bridges, ships, etc. 
These forms are more expensive, because requiring more labor, than 
ordinary bar iron. Yet the bill of the majority recklessly subjects 
these more costly forms to lower duties than it imposes on ordinary 
bars of iron. The very low rates provided in the bill for beams and 
other structural forms of iron and steel will give great encourage- 
ment to the beam manufacturers of Belgium, which country now 
ships these products to the United States in considerable quantities. 

STEEL RAILS. 

If the majority desire to insure the handing over of our steel-rail 
market to our English rivals, the proposed duty of $11 will accom- 
plish this purpose, unless the workingmen who are employed in pro- 
ducing the raw materials and finished products of our steel-rail works 
are willing to accept still lower wages than they are now receiving, 
and the railroad companies which transport the raw materials 
are willing to greatly reduce their freight rates. Have the majority 
any assurance that the workingmen and the railroad companies are 
willing to accept these conditions? Neither were heard before the 
committee. 

The supply of steel rails to the Pacific coast is now in the hands of 
foreigners, because of the cheap transportation by water from foreign 
ports, the existing duty of $17 not being sufficient to enable our 
manufacturers to complete for that trade. In the New York Iron 
Age for March 8, 1888, it is stated that the Atchison, Topeka and 
Santa Fe Railroad Company had lately purchased 10,000 tons of 
foreign rails to be delivered at San Diego, Gal., and it is also men- 



42 CUSTOMS TARIFFS — 1846 TO 1897. 

tioned that another lot of 2,500 tons of foreign rails had recently been 
sold by foreign makers for a Pacific coast railroad. 

In proposing to seriously cripple, if not to destroy, the manufacture 
of steel rails in this country the majority probably do not realize the 
full significance of the results which they invite. It should be re- 
membered that our manufacturers of steel rails consume ahnost one- 
half of all the iron ore, and almost one-half of all the pig iron that 
the country produces. If this great market for American iron ores 
and pig iron is to be destroyed the country need not be told of the 
distress which will come to labor, and the bankruptcy which will come 
to producers. 

A flagrant defect of the bill of the majority is its preference for ad 
valorem over specific duties, although the testimony of almost every 
Secretary of the Treasury since the foundation of the Government 
has been recorded against the frauds upon the Treasury which ad 
valorem duties invite and foster. Hon. Daniel Manning, the first 
Secretary of the Treasury under the present Executive, stated, in a 
circular letter issued July 17, 1885, that " investigations of the meth- 
ods of entry and appraisement of imported merchandise have shown 
that the tariff laws are largely evaded by undervaluation wherever 
the duties are levied ad valorem." In a subsequent special report on 
the revision of the tariff, dated February 16, 1886, the same official 
elaborately presented the objections of many of his distinguished 
predecessors against ad valorem duties, upon the ground that they 
encouraged fraudulent entries of imported goods. In closing his 
report the Secretary said : 

One hears it often said that if our ad valorem rates did not exceed 25 or 30 
per cent, undervaluation and temptation to undervaluation would disappear, but 
the records of this department for the years 1817, 1840, and 1857 do not uphold 
that conclusion. Of course I am very far from advocating the universal appli- 
cation of specific rates, but I do believe it to be possible for the more experi- 
enced and conscientious of our appraising or examining officers in different 
parts of the country, and for the experts in this department, to prepare a plan 
for the prudent enlargement of specific rates which will greatly promote the 
welfare of the Government of the country. 

Notwithstanding this deliberately expressed opinion by one of the 
most painstaking of our Secretaries of the Treasury, the bill of the 
majority continues many of the object' nable ad valorem rates of the 
present tariff and introduces others. Here, again, we detect a mani- 
fest purpose to favor foreign manufacturers at the expense of our 
own people, for if ad valorem duties have so operated in the past as 
to encourage fraudulent importations of foreign goods they may be 
expected to do so again. The majority must have known, for in- 
stance, that on steel-wire rods entered at ad valorem rates the invoices 
have been systematically undervalued during the past two years, so 
much so that the importations of steel in this form have in the period 
mentioned been enormous and entirely unprecedented. In the fiscal 
years 1886 and 1887 the imports of steel-wire rods under ad valorem 
rates amounted to 200,728 tons. 

As this country possesses ample facilities for the manufacture of 
steel-wire rods, there must have been some special cause for the larger 
part of the heavy importations of the two years mentioned, and this 
cause is found in undervaluations. Instead of proposing to prevent 
the evil of undervaluations in the future by substituting specific 
duties, the majority recognize and condone it by recommending a 



CUSTOMS TAEIFFS — 1846 TO 1897. 43 

continuance of the ad valorem system which has made it possible. 
In this matter the majority not only favor foreigners at the expense 
of our own people, but they strike a serious blow at an honest admin- 
istration of our customs laws. 

Other features of the metal schedule of the bill of the majority 
are just as objectionable as those we have mentioned. Many of them 
would increase importations, and thus increase the surplus. The im- 
portations of iron and steel have been so large in the last two years, 
amounting to nearly 1,800,000 tons in the calendar year 1887, the 
foreign value of which was nearly $50,000,000, that further encour- 
agement to foreign iron and steel manufacturers to ship their prod- 
ucts into our markets, as provided in the bill of the majority, is a 
matter of such serious moment that the attention of the country needs 
to be specially directed to it, and to the sweeping destruction which 
would be sure to follow in its path. 

We have not felt called upon to present all the questions involved in 
this bill. If we did, volumes would be required, not pages. It would 
be an account of the whole business of the country. Lumber is put 
upon the free list, although the duty is only 18 per cent, or rather, to 
be more exact, sawed lumber is so placed. Planed lumber is still 
dutiable. What great principle relegates labor used in sawing to the 
limbo of free trade and places the panoply of protection over labor 
used in planing is known only to the majority, and they have made no 
disclosures. The lumber belt extends across the whole continent, 
exposed tp Chinese labor competition in British Columbia and to 
Canadian labor competition all along the line. The addition of salt 
to the free list is but another blow at the lumber interest, for the 
manufacture of salt in many places is but an adjunct to the lumber 
manufacture, utilizing waste products and cheapening both. 

THE SURPLUS. 

If it be the purpose of the majority to reduce the income of the 
Government from customs sources, we beg to remind them that that 
purpose will not be accomplished by the scaling down of duties, as 
proposed in the bill. It is well known and supported by almost 
universal experience that a mere diminution of duties tends to stimu- 
late foreign importations and thereby increase the revenue. This is 
shown by the reports of importations since 1883 of those articles upon 
which reductions were made by the law of that year. For example : 
The duty on window glass by the tariff of 1883 was reduced 25 per 
cent, and the importations increased from 50,947,890 pounds under 
the old law to 61,627,948 pounds in 1887 under the new law, and 
produced to the Treasurv an increased revenue in the latter year over 
the former of upwards of $200,000. 

The duty on braid, plaits, laces, and trimmings were reduced by the 
act of 1883 from 30 to 20 per cent ad valorem, and the sum paid in 
duties in 1887 was $114,482.76 more than in 1883. The reduction on 
tin plate under the act of 1883 was one-tenth of a cent per pound, 
while the duty collected in 1887 was $715,468.57 greater than in 1883. 
Bronze in powder was reduced by the law of 1883 from 20 to 15 per 
cent, yet the sum received by the Government for duty in 1887 was 
$14,000 more than was received from the same source in 1883. The 
duty on writing paper was reduced from 35 per cent to 25 per cent ad 



44 CUSTOMS TARIFFS — ^1846 TO 1897. 

valorem. The receipts in 1883 under the higher duty was $19,406.87, 
under the reduced duty in 1887 the receipts were $242,216.27, showing 
an excess of duties of $222,000 in 1887 oyer 1883. The duty on wool 
was reduced by the act of 1883, and the increase of importations and 
revenue is probablv the most striking of any in the schedule. The 
importations in 1882 were 63,016,769 pounds; in 1887, 114,404.174. 
The duty collected in 1882 was $3,854,653.18; that in 1887, $5,899,- 
816.63. 

These illustrations clearly demonstrate that a simple scaling down 
of duties from 20 to 30 or 40 per cent, more or less, will only increase 
revenues and therefore augment the surplus. 

If " the absolute peril " to the business of the country described by 
the President in his message last December as resulting from an ex- 
isting and increasing surplus was imminent and well founded, how 
easily he could have averted it by the purchase of outstanding bonds 
with the surplus money in the Treasury, a power which he possessed 
clear and undoubted under the act of March 3, 1881, which is as 
follows : 

That the Secretary of the Treasury may, at any time, apply the surplus money 
in the Treasury not otherwise appropriated, or so much thereof as may be con- 
sidered proper, to the purchase or redemption of United States bonds. 

To have thus used the surplus would have been direct and business- 
like; just what a prudent business man would have done with his idle 
money — called in his creditors and applied it to his debts. The Presi- 
dent failed to do this, and when Congress assembled " the condition " 
confronted it. If the House had even then appreciated the situation, 
how promptly and easily it could have, in part, at least, relieved it. 
It could have been done in the first week of December by abolishing 
the entire tobacco tax, amounting to $30,000,000 annually, and thereby 
removing a great burden from the agricultural producers of the coun- 
try, by releasing also from taxation alcohol used in the arts and manu- 
factures, which it is estimated would amount to six millions more. 

This simple proposition would have received a practically unani- 
mous vote in the House and the approval of the country and have 
stopped the collection of $3,000,000 a month, and if it had been 
promptly done there would now be $12,000,000 less of surplus in the 
Treasury, and we venture to predict that the reduction that could 
have been thus secured was greater than the reduction which will be 
accomplished by this bill. The majority failed to seize the opportu- 
nity. It seems impossible for the party of the majority in the House 
to pass a revenue bill and reduce taxation; this has been its almost 
unvarying experience while in control of the House. 

WHAT REDUCTIONS HAVE TAKEN PLACE. 

It is a striking fact that all of the reductions of taxation which have 
occurred since the conclusion of the war, with the exception of the 
trifling ones made by the acts of March 1, 1879, and of May 28, 1880, 
aggregating a little over $6,000,000, were accomplished while the 
party now in the minority was in the majority and in control of leg- 
islation. 



CUSTOMS TAEIFFS — ^1846 TO 1897. 45 

A brief summary of what has been done in this regard will be both 
suggestive and instructive. 

By the act of July 14, 1870, the reduction of the revenue from cus- 
toms duties was — 

Free list $2, 403, 000 

Estimated reduction from dutiable list 23, 651, 748 

Total 26, 054, 748 

By the act of May 1, 1872, tea and coffee were placed upon the free 
list, making a reduction of 15, 893, 847 

By the act of June 6, 1872, tariff duties were further reduced, and 
the reduction by the— 

Free list $3, 345, 724 

Estimated reduction from the dutiable list 11, 933, 191 

Total 15, 278, 915 

By the act of March 3, 1883, from tariff- 
Free list $1, 365, 999 

Estimated reduction from dutiable list 19, 489, 800 

Total 20, 855, 799 

The foregoing estimates were made when the several bills were 
passed. 

Of internal taxes the following have been the reduction made by 
the party now in the minority since the conclusion of the war : 

By the acts of July 13, 1866, and March 2, 1867 $103, 381, 199 

By the acts of March 31, 1868, and February 3, 1868 54, 802, 578 

By the act of July 14, 1870 1 55, 315, 321 

By the act of December 21, 1871 14, 436, 862 

By the act of June 6, 1872 15, 807, 618 

By the act of March 3, 1883 40, 677, 682 

Total _„_, , 284, 421, 260 

This we present as the result of Republican legislation from July 
13, 1866, down to and including March 3, 1883. 

The Republican party was in control of the House of Representa- 
tives from the first-named date to March 4, 1875. During that period 
it will be observed that taxation was reduced and revenue diminished 
in the aggregate sum of $284,421,260. On the 4th of March, 1875, 
the control of the House passed to the Democratic party and remained 
with it until the 4th day of March, 1881, a period of six years. Dur- 
ing these years the internal revenue was reduced $6,368,935. On the 
4th day of March, 1881, the Republican party was reinvested with 
control of the House of Representatives, holding it for two years, 
during which time it reduced taxation and the revenues from cus- 
toms sources in the estimated sum, $20,855,799, and upon internal 
revenue, $40,677,682, a grand total of $61,432,481. 

Since the 4th day of March, 1883, the House of Representatives has 
been dominated by the present majority party, a period of five years, 
and no taxes have been reduced and no curtailment of the revenues 
has taken place, although warned of a threatened surplus not only 



46 CUSTOMS TAKIFFS — ^1846 TO 1897. 

by the present administration but by the preceding one of President 
Arthur. It will be observed that from 1866 to 1888, a period of 
twenty-two years, the control of the House of Kepresentatives has 
been equally divided between the two political parties, each having 
eleven years. 

During tlie eleven years of Republican control the revenues were 

reduced (estimated) $362,504,569 

During the eleven years of Democratic control the revenues were 

reduced 6, 368, 935 

Difference in favor of the present minority party in the 
House of 356, 135, 634 

If it be claimed that for the most part during the Democratic con- 
trol of the House, the Senate was dominated by the Republican party, 
and, therefore, the responsibility of failure to reduce the revenues 
should be alike shared by them, we answer, that under the Consti- 
tution of the United States the House alone can originate bills to 
reduce taxation, the Senate having no jurisdiction of the subject 
until it is given to it by a bill which passes the House, and that dur- 
ing all these years no such bill has gone from the HoQse to the Senate, 
and, therefore, the sole responsibility for failure rests with the present 
majority in the House of Representatives. 

If disaster results from the failure of the President to use the sur- 
plus now in the Treasury, as the law authorizes him to use it, in pay- 
ment of our existing debts, and if the majority in the House, which 
alone can originate a bill to reduce the revenue, fails to send to the 
Senate a bill of that character, the responsibility will rest with them. 
The minority are powerless ; they are neither in control of the House 
nor the committees; they are in no parliamentary position to report 
a bill or give direction to legislation which shall surely accomplish 
results so much desired. They sought by amendments in the Com- 
mittee on Ways and Means to make this bill reasonable, just, and 
practical; failing there, they will seek to amend and modify it in 
the Committee of the tVliole House, and if their efforts there are 
unavailing, they will seek as a last resort an opportunity to offer a 
substitute, which will assuredly diminish the revenues without any 
impairment of the American system of protection. 

It is therefore manifest that the responsibility for the present 
monetary condition which so alarms the country does not rest with 
the minority party in the House, but with the President and the 
majority in Congress. They can not escape it. The President has 
for three years failed, while having the power, to avoid the financial 
condition he now complains of. The majority in the House for six 
years has signally failed to provide for a reduction of the revenue. 
They can not avoid responsibility for the evils which are now upon 
us, and while these are beyond their power to retrieve, they can, h\ 
courage and wisdom, and governed by business principles, provide 
against like evils in the future. They must now act or make public 
confession of failure. 

The minority regard this bill not as a revenue -reduction measure, 
but as a direct attempt to fasten upon this country the British policy 
of free foreign trade. So viewing it, their sense of obligation to the 
people, and especially the working people employed in manufacturing 



CUSTOMS TARIFFS — 1846 TO 1897. 47 

and apiculture in all sections of our common country, impel them to 
resist it with all their power. They will assist the majority in every 
effort to reduce the redundant income of the Government in a direct 
and practicable way, but every effort at fiscal legislation which will 
destroy or enfeeble our industries, retard material development, or 
tend to reduce our labor to the standard of other countries will be 
met with the persistent and determined opposition of the minority 
represented in the House. 

Wm. D. Kelley. 

Thos. M. Browne. 

T. B. Reed. 

Wm. McKinl-ey, Jr. 

J. C. Burrows. 



THE ALDRICH REPORT, 1888. 

[Senate Report No. 2332, and views of the minority, 50tli Congress, 1st session.] 
IN THE SENATE OF THE UNITED STATES. 

OcTOBEE 4, 1888. — Ordered to be printed. 

Mr. AiJ)RiCH, from the Committee on Finance, submitted the follow- 
ing report (to accompany bill H. R. 9051). 

The Committee on Finance^ to whom was referred the hill {H. B. 
9051) to reduce taxation and simplify the laws in relation to the 
collection of the revenue^ respectfully report: 

The demand for a careful and thorough revision of our revenue 
laws is imperative. This revision is necessary: 

1. To reduce the national revenues, which are now excessive. 

No valid reason can be given why we should, under existing circum- 
stances, continue to collect annually a sum approximating $00,000,000 
in excess of the amount required to administer the Government eco- 
nomically and to keep the pledges of public faith. 

2. To protect honest importers and domestic producers from the 
disastrous consequences resulting from fraudulent undervaluations 
of imported merchandise, on which ad valorem rates of duty are 
levied. 

The alarming extent of this dishonest practice, and its demoralizing 
and destructive effect upon public and private interests, and the 
necessity for prompt adoption of remedial legislation, have been 
repeatedly brought to the attention of Congress by successive Secre- 
taries of the Treasury. The enormous increase from year to year, 
in the quantity of importations of manufactured and other articles 
of merchandise, which are subject to ad valorem duties, is largely 
attributable to this cause. Duties which are nominally protective to 
American industries, and which would be actually so if honestly 
collected, prove both delusive and destructive when, through defective 
laws and negligent or corrupt administration, but a fraction of the 
amounts lawfully due are levied and collected. 

3. To remedy the defects, anomalies, and incongruities which have 
been from time to time discovered in the tariff schedules or which have 
been created by erroneous decisions of the Treasury Department. 

The interpretation given to the seventh section of the act of March 
3, 1883, by which the cost of coverings and charges of all kinds is 
excluded from consideration in the assessment of dutiable values has 
had the effect, without changing nominal rates, to reduce largely, 
but in an irregnilar and unequal manner, the amount of duties 
collected on imports. 

4. To secure the proper readjustment and equalization of tariff 
rates, rendered necessary by modified business conditions, improve- 
ments in methods of production, radical changes in prices, or by new 
elements or sources of competition. 

48 



CUSTOMS TARIFFS — 1846 TO 1897. 49 

5. To give relief and protection to many industries which are 
now suffer ing on account of the inadequate rates levied on competing 
products. 

The public demand for a reduction of revenue is more urgent 
on account of the inexcusable retention in the national Treasury, or 
on deposit in national banks, of vast sums of money in excess of the 
amount required to pay the current demands upon the Treasury and 
to meet the maturing obligations of the Government. This sum, with 
the additions which will accrue within the next four months, and 
before any legislative action reducing the revenues can be effective, 
will be sufficient to pay in full the outstanding 4^ per cent bonds 
due in 1891, $221,000,000. 

The existence of this immense surplus furnishes occasion for con- 
stant anxiety and apprehension of possible financial disaster. The 
failure to prevent this dangerous accumulation, inciting, as it does, 
extravagant expenditures, and constituting an ever-present menace 
to the prosperity and enterprise of all our people, can not be too 
severely condemned; but it is a failure for which the executive 
department of the Government is alone responsible. 

This accumulation could and should have been profitably avoided, 
and the possibility of business disaster averted, by a prompt return 
of the money collected from the people to the channels of trade 
through the purchase of United States bonds that could at all times 
have been obtained for prices which, to the Government, would have 
been equal to an investment, of otherwise unprofitable funds, at a 
rate of interest of not less than 2 per cent per annum. 

It is probably true that the $60,000,000 deposited in national banks 
can not now be withdrawn without peril to the business interests of 
the respective communities where the banks are located, and that 
this sum must remain, for an indefinite period, a permanent loan to 
favored institutions without interest. This unfortunate situation, 
however, must have been foreseen when the deposits were made, and it 
should not be aggravated by further deposits, nor should it furnish 
an excuse for the failure to promptly dispose of the much larger sum 
remaining in the Treasury in the manner indicated. 

To amend the provisions of law which enforce the collection of ex- 
cessive revenue, and to remedy the defects which we have enumerated, 
are within the scope of legislative relief, and Congress may properly 
be held responsible for any evils resulting from a continuance of 
existing conditions. It may, however, be fairly said that responsi- 
bility for delay in the adoption of legislative remedies rests upon the 
party in control of the House of Representatives, which by the 
Constitution has sole power to originate revenue bills. The partici- 
pation of the Senate in any effort to cure existing evils by proper 
legislation has not been possible, from the fact that the bill under 
consideration is the first that has reached the Senate in more than five 
years giving them jurisdiction over the subject. 

In view of the universal demand for relief from the unsatisfactory 
condition in which we find ourselves, the inaction of those whose 
anxiety for reform has been manifested by repeated declarations is 
remarkable. It would have been easy at any time when Congress has 
been in session since the 3d of March, 1885 — and its sessions have 
covered at least twenty months of that period — to have secured the 

64467— S. Doc. 547, 60-2 4 



50 CUSTOMS TARIFFS — 1846 TO 1897. 

concurrence of the two Houses upon a measure which would have 
reduced the revenue, and amended the administrative features of our 
customs laws in a satisfactory manner. 

The refusal to adopt, or even to consider a measure of this kind, 
has been publicly declared by a leading Member of the House of Rep- 
resentatives (Hon. Samuel J. Randall) to have been " owing to the 
fact that a majority of the Committee on Ways and Means seem to 
have determined that unless their own peculiar views can be incorpo- 
rated into law in regard to customs taxation, and the continuance of 
the internal-revenue system without reduction or modification, they 
will prevent any reform in this direction." 

It has been the evident purpose of those who have controlled the 
policy of the party in power, to delay action, to magnify causes for 
uneasiness, and to multiply and intensify evils until the people of the 
country should imperatively demand relief, and then to assume that 
the evils and embarrassments from which we are suffering are the 
necessary incidents of the protective system, and that relief can only 
be found in the emasculation or destruction of that system. 

The known attachment of the great mass of the wage-earners of 
the country to a system which has been productive to them of un- 
exampled prosperity prevented the adoption of a policy of open 
attack, and made it necessary that some plausible reason should be 
found for the stealthy accomplishment of their destructive designs. 

Your committee, after a thorough examination of the provisions 
of the bill (H. R. 9051) referred to them by the Senate, have become 
convinced of its inadequacy as a remedial measure in view of the con- 
dition which confronts us. 

1. Its adoption would probably result in an increase, instead of a 
reduction, of the revenue from customs. 

It is claimed by the friends of the bill that the reduction of revenue 
from this source would amount to $49,486,240.75, but we are confi- 
dent that the large reduction in rates proposed would result in greatly 
increased importations. 'Wlien American producers supply a con- 
siderable portion of our market with articles in general use and the 
rates on these are reduced below the protective point, both importa- 
tions and revenue must increase. 

By the acts of July 14, 1870, May 1 and June 6, 1872, important 
reductions in tariff rates were made and the free list greatly enlarged. 
It was officially estimated at the time of the passage of the various 
acts that these changes would result in a reduction of the revenue 
from customs of $57,227,510. The revenue from this source in 1869 
was $176,114,904, and in 1873 it was $184,929,542. or an increase of 
$8,814,138, instead of a reduction of $57,227,510. This increase took 
place notwithstanding the fact that free importations increased in 
value $157,707,264 between 1869 and 1873. Similar results may be 
reasonably expected should the House bill become a law. 

If foreign manufacturers should, through the changes made in the 
cotton and woolen schedules, secure a quarter of the market now held 
by our cotton and woolen manufacturers — and this is certainly a 
very conservative estimate — ^the additional amount of duty collected 
from increased importations would amount to at least $60,000,000 
annually. The expansion of imports which would surely follow 
the reduction of rates on china, porcelain, common window glass, 



CUSTOMS TAKIFFS — ^1846 TO 1897. 51 

manufactures of iron and steel, flax, jute, hemp, and a large number 
of minor manufactures, would greatly augment the revenue. 

2. It provides no remedy for undervaluations, but, on the contrary, 
it invites and gives immunity to unlimited fraud by the substitution 
of ad valorem for specific duties. 

3. It does not remedy any of the inequalities or anomalies, or cure 
any of the defects of existing law. While it perpetrates existing in- 
firmities, it creates, by its obscurities of purpose and phraseology, and 
by its faulty construction, doubts and ambiguities which must multi- 
ply indefinitely the confusion now existing. The bill does not pre- 
serve the classification of dutiable articles in schedules, and it is im- 
possible to say in many instances to what clause of existing law the 
amendments proposed by the bill were intended to apply, or what 
their effect would be. Although the different paragraphs in the 
various schedules have been numbered for reference at the Treasury 
Department, they have never received any such legal designation 
as would permit accurate description or identification for purposes 
of amendment or appeal, and the difficulties which Avould certainly 
arise in the interpretation of various provisions of the bill would 
unavoidably lead to endless litigation and serious loss to the Treasury. 
Some of the defective provisions now in force have caused great in- 
jury to important industries. For instance, the paragraph fixing 
rates on hat materials, reads as follows : 

Hats, and so fortli, materials for: Braids, plaits, flats, laces, trimmings, 
tissues, willow sheets and squares, used for making or ornamenting hats, bon- 
nets, and hoods, composed of straw chip, grass, palm, leaf, willow, hair, whale- 
bone, or any other substance or material, not specially enumerated or provided 
for in this act, twenty per centum ad valorem. 

This has been construed by the Treasury Department and the courts 
to admit silks, satins, laces, and a large variety of other expensive 
articles as "materials for hats," which are really used for other 
purposes, at the low rate of duty of 20 per cent ad valorem, when for 
other uses the same articles are dutiable at 40 to 50 per cent ad 
valorem. The clause in the bill under consideration which provides 
for the duty on hat materials reads as follows : 

Hats, materials for : Braids, plaits, flats, willow sheets and squares, fit only 
for use in making or ornamenting hats, bonnets, and hoods, composed of straw, 
chip, grass, palm leaf, willow, hair, whalebone, or any vegetable material, not 
specially enumerated or provided for, twenty per centum ad valorem. 

It was probably the intention of the framers of the bill to remedy 
the defects alluded to, but it is clear from a comparison of the two 
paragraphs that the provision of existing law in regard to materials 
for hats, composed of " any other substance or material " than straw, 
chip, etc., would still remain in force and unrepealed, and the practice 
of importing silks, laces, etc., as hat materials, at 20 per cent ad va- 
lorem would continue. Similar failures of amendments to amend are 
found in all parts of the bill. To illustrate cases of this kind, we have 
appended to our report (Appendix F) a list of paragraphs of doubt- 
ful meaning, together with some of those where any probable inter- 
pretation would increase existing confusion. 

The results, however, which would flow from the failures of the bill 
as a corrective measure would be much less disastrous to the ma- 
terial interests of the country than those which must surely follow the 
adoption of its vicious affirmative propositions. 



52 CUSTOMS TABIFFS — 1846 TO 1897. 

AD VALOREM DUTIES. 

The feature of the bill which most clearly indicates its purpose is 
the proposed substitution of ad valorem for specific duties. This sub- 
stitution could have no other result than to change rates now pro- 
tective for others which would not protect. The promoters of this 
bill must have been familiar with the testimony submitted to Congress 
by Secretary Manning disclosing enormous frauds upon the revenue 
and honest merchants through the use of ad valorem rates. The fre- 
quency and notoriety of these frauds and the widespread demoraliza- 
tion resulting from them should have prevented any attempts to ex- 
tend the S3^stem. 

The use of ad valorem rates has been condemned by the experience 
of every commercial nation in the world, by the judgment of those 
who have been intrusted with the responsibility of customs adminis- 
tration, and by honest importers and merchants, as well as by intelli- 
gent political economists and legislators of every shade of economic 
belief. The reasons for this general and sweeping condemnation are 
obvious; ad valorem rates are equally unsatisfactory and uncertain 
whether levied for revenue or for protective purposes ; duties based on 
foreign-market value are, even under the most favorable circum- 
stances, with honesty of purpose on the part of the importer and the 
highest degree of knowledge and unquestioned integrity on the part 
of the appraising officers, necessarily uncertain and unequal; but 
when, as now, many foreign importers deem the successful evasion of 
our revenue laws by unscrupulous methods the highest evidence of 
business capacity, ad valorem rates fail lamentably of their purpose. 
They greatly exaggerate variations in foreign prices. When business 
is depressed and foreign prices are abnormally low, when foreign 
competition is most to be dreaded, and when a defensive barrier is 
most needed by domestic producers, then ad valorem rates are lowest, 
protection is reduced, and depression is intensified. On the other 
hand, when foreign values are highest rates are highest, and restric- 
tion enlarges into prohibition. 

If it is desirable that a sliding scale of duties should be adopted, 
rates should increase as foreign prices diminish. Ad valorem rates 
afford facilities for the grossest frauds upon the revenue; through 
undervaluations they invite evasions of the law and reward dishonest 
importers, while they destroy the business alike of honest importers 
and of domestic manufacturers. The foreign manufacturer prac- 
tically fixes the duty which he is willing to pay, and in many cases 
the only limitation upon the aniount of foreign importations is the 
extent to which the fear of detection influences the persons who make 
the invoices. The evils which flow from ad valorem rates are so great 
and so manifest that this plan of collecting duties has no advocates 
but professional and political revenue reformers and dishonest con- 
signors. 

In illustration of the effect of the House bill to increase im- 
portations and break down domestic producers, we cite the application 
of ad valorem rates to the manufacture of fine cotton cloths. The 
specific rates now levied upon cotton cloths furnish no reasonable 
grounds for adverse criticism, either by the producers or consumers of 
cotton manufactures. The inevitable effect of the substitution would 
be to largely increase the importation of all the finer and more ex- 



CUSTOMS TAEIFFS — 1846 TO 1897. 53 

pensive classes of these goods, and to produce disorganization and 
depression in this important industry. The uniform rate of 40 per 
cent proposed bears very unevenly upon the various grades of goods. 
It would be, if collected upon an honest valuation, protective upon the 
coarser and commoner kinds which are largely consumed by all classes 
of our people, but it would encourage the importation without re- 
straint of those fine fabrics which may be properly designated as 
luxuries. 

The leading cotton manufacturers of the country joined in an em- 
phatic protest to the framers of the bill against the adoption of ad 
valorem rates, and submitted the following strong statement of their 
objections to the system : 

While the ad valorem metliod seems to theoretically have the merits of sim- 
plicity and equity, it is in practice found to be unreliable, a prolific source of 
undervaluation, false invoicing, and false oaths, and a premium upon commer- 
cial dishonesty, and to tend toward a transfer of legitimate business from 
honorable importers to the most irresponsible and unscrupulous class of foreign 
traders. A reference to the records of revenue from the customs department 
and the United States courts, or inquiry among importing houses, will convince 
you, it is believed, of the truth of the foregoing assertion, and that the gravity 
of the danger inherent from the ad valorem system is not exaggerated. 

It is therefore thought to be proper to call your attention to this proposition 
of the adoption of ad valorem rates pure and simple, and to urge in the 
strongest manner that no such backward step be taken, however enticing it may 
appear theoretically, but that the ad valorem rates be used only where the 
specific form is inapplicable, or to supplement the latter in order to better equal- 
ize rates, as it is wisely applied in the present tariff. 

While no classification of cotton cloths can be equitable, and discrepancies 
will from time to time appear and disappear, consequent on changes in proc- 
esses and the fickleness of fashion, these inequalities are found in practice 
under the specific form to be so inconsiderable in amount as to have but an in- 
significant bearing upon the principle and a trifling effect upon the revenue or 
volume of business, and any objection based upon such inequalities would be 
found to be imaginary rather than real. 

The proposal to apply this principle to all manufactures of wool 
would be equally unsatisfactory and destructive. The rate proposed 
in the woolen schedule would prevent importation of the low grades 
of flannels, blankets, and hats of wool, and all low and medium 
grades of cassimeres and other cloths which enter into the clothing of 
the great mass of our people, but would be insufficient upon all the 
finer classes of dress goods and cloths for men's wear. All the arti- 
cles in both these schedules which could be classed as necessaries of 
life, and which are worn by our working men and women, would be 
protected by the rates proposed to the extent of exclusion of the for- 
eign article, while upon all the finer and more expensive products, 
which are in the nature of luxuries and purchased largely by the rich, 
the rates would place no restraint upon importations and would fur- 
nish no protection to the American producer. 

Specific duties have been advocated by all our Secretaries of the 
Treasury, with one notable exception, Mr. Robert J. Walker, from 
Hamilton to the present incumbent of the office. The opinions of 
these officers are given in Appendix A. All the leading statesmen 
and financiers of Europe, and all acknowledged authorities on taxa- 
tion on either side of the Atlantic, have advocated specific duties. 
They have been commended by all the principal administrative offi- 
cers of customs, by the leading merchants, and by the chambers of 
commerce, in all of our large cities, for their simplicity and certainty 



54 CUSTOMS TARIFFS — 1846 TO 1897. 

in execution. No expert knowledge is required for their enforcement 
by customs officials, as the articles upon which they are levied have 
only to be counted, weighed, or measured. While specific duties are 
less liable to evasion and are certain and uniform in their operations, 
giving greater stability to the revenues, they also have the beneficial 
tendency to exclude from the country inferior, adulterated, and 
worthless goods. 

INJURIOUS REDUCTIONS IN RATES MADE BY THE HOUSE BILL. 

That the Senate may be fully advised of the injurious character of 
the radical reductions in rates which are proposed by the House bill, a 
table is appended to this report (Appendix G) which shows in paral-" 
lei columns existing rates, the rates proposed, and the percentage of 
reduction in each case. 

The rates proposed in the schedules imposing duties on silks, wines, 
liquors, and tobacco are not changed by the terms of the House bill, 
and but slight reduction is made in the rate of duty on sugar. 

With the exceptions named, every tariff schedule is invaded by 
alterations made with the hostile spirit which pervades the bill, and 
nearly all of our industries would feel the blighting effect of changes 
which are either inconsiderate or purposely destructive. The follow- 
ing list contains a statement of some of the manufactures which 
would be seriously injured by these reductions: 

Articles on the dutiable list injuriously affected hy the Mills Mil. 

Manufactures of cotton. Chains of all kinds. 

All manufactures of wool. Files, file blanks, rasps, etc 

All manufactures of hemp, flax, and Iron and steel beams, etc 

jute. Lead in ore and in pigs. 

Paper envelopes and other manufac- Needles, 

tures of paper. Metallic pens. 

Steel railway bars. Type metal. 

Manufactures, articles, and wares of Blacking of all kinds. 

iron, steel, and other metals. Manufactures of gutta-percha, hard 

All manufactures of manila. sisal rubber, etc. 

grass, and other vegetable fibers. Manufactures of hair. 

China, porcelain, Parian, and other Ink of all kinds, 

wares. Brushes of all kinds. 

Common window glass and the manu- Marble sawed and dressed, and manu- 
factures of glass. factures of marble. 

Lead products. Manufactures of papier-mache. 

Paints and colors. Philosophical instruments and appa- 

Iron and steel rivets, bolts, etc. ratus. 

Wrought-iron and steel spikes, etc. Webbing composed of ' cotton, flax, 

Horse, mule, and ox shoes, etc. and other materials. 

Cut tacks, brads, and sprigs. Zinc, dry and ground in oil. 

Horseshoe, hob, and wire nails, etc. Confectionery of all kinds. 

Boiler and other tubes. 

The committee estimate the value of the annual product of these 
industries to be at least $2,000,000,000, and that in their prosecution 
employment is given to not less than 1,250,000 persons, while at least 
5,650,000 are directly dependent for support on their continued exist- 
ence and prosperity. 

The testimony taken by your committee and herewith submitted to 
the Senate contains abundant evidence in detail from manufacturers 
and workmen alike- of the destructive results sure to follow the adop- 
tion of the House bill. 



CUSTOMS TAEIFFS — 1846 TO 1897. 



55 



From the representatives of imperiled industries a voice of uni- 
versal protest has been raised and the action of the Senate has been 
earnestly invoked to preserve great enterprises from ruthless and un- 
necessary ruin. 

For weeks we have patiently listened to persons employed in the 
various pursuits and from every section, and with doors open to all, 
we have received the advice and counsel of the men whose labor, en- 
terprise, and skill have made the United States the foremost 
industrial country of the world, and not one person has appeared to 
approve or to advocate the bill under consideration. 

The free-trade tendencies which are partly concealed in these 
propositions to cripple or destroy numerous industries are clearly 
brought into view by an examination of the list of articles which the 
bill proposes to place upon the free list. Of the 104 items from which 
the duties are removed neatly one-half, 48 in number, are manu- 
factured articles, 16 are agricultural products, 11 are articles which 
are now free of duty or without commercial importance, a'hd 21 are 
articles which now pay a small revenue duty, but which are of such 
a character that removal of duties is unobjectionable. 

The following is a list of the manufactured articles from which 
the duties are removed: 

Shingles. 

Clapboards, pine or spruce. 

Salt in packages or in bulk. 

Burlaps, not exceeding 60 inches In 
width. 

Bags of jute for grain. 

Alumina, alum, etc. 

Borax and boracic acid. 

Copper, sulphate of, or blue vitriol. 

Iron, sulphate of, or copperas. 

Soda : 

Sulphate of, or niter cake. 
Sulphate of, or Glauber's salt 

Sulphur, refined in rolls. 

Coal-tar products. 

Coal tars, not colors or dyes. 

Logwood and other dye woods, ex- 
tracts of. 

Quicksilver. 

Brick. 

German looking-glass plates. 

Chicory, roasted and ground. 

Cocoa and chocolate, prepared. 

Grindstones, finished. 

Ocher and ochery earths, etc., dry and 
ground in oil. 

Acorns and substitutes for coffee, pre- 
pared. 

Osier and willow, prepared, for basket- 
makers' use. 

Curled hair for beds and mattresses. 

Manufactures from nondutiable crude 
minerals, not otherwise provided for. 

Finishing powder. 

Rattans and reeds, manufactured. 



Timber, hewn, sawed, or used for spars 

or wharves. 
Timber, squared or sided. 
Sawed boards, planks, deals, and all 

other sawed lumber. 
Hubs for wheels, posts, and all kinds of 

blocks, roughhewn or sawed. 
Staves of wood. 

Machinery for the manufacture of cot- 
ton bagging. 
Iron or steel sheets coated with tin or 

lead, known as tin plates, terne 

plates, or taggers' tin. 
Glycerine. 
Phosphorus. 
Soap, hard or soft. 
Extracts for tanning. 
Indigo, extracts of and carmined. 
Iodine, resublimed. 
Oil: 

Croton. 

Hemp seed and rape seed. 
Oils: 

Olive oil. 
Cotton-seed oil. 
Salad oil. 
Neat's-foot oil. 
Seal oil. 
Barks, beans, berries, etc., advanced by 

refining or grinding. 
Cotton ties or hoops for baling or other 

purposes. 
Needles. 

Pickets and palings. 
Laths. 



This is free trade in the concrete, and the list furnishes conclusive 
evidence of the intent of the House bill, which can not be neutralized 
by the eleventh-hour disclaimers of its supporters. 



56 CUSTOMS TAEIPFS — 1846 TO 1897. 

Upon investigation it will be found that, with the exception of tin 
plates, the supply of the above articles for home consumption is now 
furnished to a great extent by domestic producers, whose business 
would be, in most instances, at once destroyed by the adoption of 
this bill. 

Tlie committee have not been able to secure accurate statistics of the 
aggregate value of these manufactures, or of the number of persons 
employed in their production. It is evident, however, from an exami- 
nation of the list and of the testimonv taken by vour committee and 
the reported value of the products of "1880, that at least $500,000,000 
of capital and 300.000 workingmen are now so employed. These 
items seem to have been taken indiscriminately from the present 
dutiable list, and there is no reason for the removal of duties upon 
them which would not apply with equal force to hundreds of other 
manufactures which are now duitable. ' They owe the distinction of 
having been designated for the first sacrifice on the fi^ee-trade altar 
to the facft that neither the interests of a section nor the political con- 
trol of a district demanded their preservation. 

In many cases where the manufactured article is placed on the free 
list a duty is retained on the materials from which it is manufactured. 
It is needless to say that this discrimination would act as a prohibition 
upon production in this country. 

Soap is placed on the free list while duties are retained upon caustic 
soda and essential oils, and a tax is retained upon alcohol. This would 
undoubtedly result in the destruction of a large industry which gives 
employment to nearly 25,000 persons. 

German looking-glass plates are placed on the free list, while a duty 
is maintained on polished cylinder and plate glass, not silvered, of 
from 2.5 to 45 cents per square foot, equal in some cases to 152 per cent 
ad valorem. A duty is also retained on nitrate of silver and tin foil 
used in the silvering process. 

Tin plates, or iron and steel sheets coated with tin or lead, are 
placed on the free list, while iron ore and pig iron, as well as the iron 
bars or steel billets and slabs, from which these sheets must be rolled, 
are dutiable at from 45 to 60 per cent ad valorem. A duty is also 
placed by the bill on common black sheet iron of from 1 to 1.4 cents 
a pound, and iron and steel sheets, when galvanized with zinc or 
coated with any other metal except tin or lead, are required to pay an 
additional duty of from one-fourth to three-fourths of a cent a pound 
above these rates. There is also a duty levied of IJ cents a poimd 
upon pig lead. 

Iron and steel cotton ties and hoops for baling or other purposes, 
not thinner than Xo. 20 wire gauge, are made free, while other hoop, 
band, or scroll iron is dutiable at rates varying from 1 to 13 cents a 
pound, and an additional rate of one-fourth of a cent a pound is lev- 
ied on articles wholly or partially manufactured from hoop iron. 
The iron bars or steel slabs from which cotton ties or hoops must be 
manufactured are dutiable at from 45 to 60 per cent. 

Needles are placed upon the free list, while the duties on steel re- 
main unchanged at not less than 45 per cent ad valorem. 

The duty is removed from ocher and ochery earths, and umiber 
and umbery earths, dry and ground in oil, while a duty of 15 cents 
per gallon is retained on linseed oiL 



CUSTOMS TABIFFS — 1846 TO 1897. 67 

In the manufacture of the chemical and other products which are 
placed on the free list the use of expensive apparatus and machinery 
is required, and these remain dutiable. Alcohol, upon which a tax 
of nearly 400 per cent ad valorem is retained, is largely used in some 
of the products on which the duties are removed or greatly reduced. 

In a considerable number of cases the admission of important man- 
ufactured products free of dut}^, while a duty is retained on mate- 
rials, would not only extinguish the industry directly affected, but 
would effectually destroy important collateral industries. 

The free admission of iron or steel sheets of all thicknesses coated 
with tin or lead would not only prevent the production of tin plates 
in this country, but it would cause a substitution of imported tin 
plates or sheets in most cases for roofing, and other building purposes, 
and for domestic uses, where galvanized or other sheet iron or steel 
is now used, and thus large and important American industries, now 
fully established, would be annihilated. 

The provision to admit German looking-glass plates free of duty 
would not only destroy the business of silvering plates in this coun- 
try, but the much larger and more important industry of manufac- 
turing plate or other polished glass for all purposes. As the glass 
referred to is of the finest quality and highh^ polished, it would not 
only take the place of plate or other polished glass for looking glasses, 
but of glass for other purposes, as it could be cheaply silvered and the 
silver removed at an expense which would be insignificant compared 
with the duty on foreign glass. This provision also contains, we 
believe, the first attempt which has been made in an American tariff 
to discriminate between the productions of various foreign States, 
and it can be safely assumed that the producers of France, Belgium, 
and England would not consent to this discrimination in favor of 
German manufacturers. 

Placing curled hair upon the free list would ruin a useful trade, 
and it would also deprive the farmers of the United States of a profit- 
able market for millions of pounds of hair. 

In many cases the duty is removed not only from materials, but also 
from the manufactured product in various stages as well. Raw wool 
is free of duty, and no duty is levied on washed or scoured wool, or on 
wool tops or other manufactures of wool less advanced in condition 
than yarns. 

Jute is put upon the free list, and the duties are also removed from 
burlaps, and bags of jute for grain. 

If Canada consents, round and square timber and sawed boards are 
all free from duty, while the duty on planed lumber is left an uncer- 
tain quantity. 

Several important crude minerals, like copper, quick-silver, and 
antimony, are placed on the free list, and the duty is also removed 
from the unenumerated manufactured products of these and of the 
crude minerals, gold, silver, aluminum, bromine, bismuth, and many 
others of importance which are now free. It is impossible to say 
what the effect of this sweeping provision would be; it certainly 
would admit free of duty a large number of valuable manufactured 
articles which are now dutiable. 

Crude and refined borax and boracic acid, coal tar, and coal-tar 
products, and grindstones, finished and unfinished, are placed on the 
free list. 



58 CUSTOMS TARIFFS — ^1846 TO 1897. 

It is evident that in these, and in many similar cases, free raw 
materials would not benefit the domestic manufacturers. 

In several cases articles are free under one description and dutiable 
under another, for example : 

Iron hoops for other purposes than baling are free, while iron 
hoops for all purposes except cotton ties, which are specially provided 
for, are dutiable at from 1 to 1.3 cents a pound. All vegetable fibers, 
including flax, are free, while hackled flax is also dutiable at $10 per 
ton. All earths and clays unwrought are free, while china clay, or 
kaolin, unwrought is dutiable. All unmanufactured or undressed 
monumental or building stone, includijig marble, is free, while un- 
dressed marble is also dutiable at 40 cents per cubic foot. Cocoa 
prepared and manufactured is free, while chocolate, a preparation of 
cocoa, is dutiable at 2 cents a pound. 

In a great number of instances materials used b}^ the manufacturer 
are dutiable at one rate, while the finished product is dutiable at a 
lower rate. This want of relation in rates, which extends to every 
schedule in which changes are made, will affect injuriously all of our 
important industries. 

For instance, white lead when dry, ground, or mixed in oil is duti- 
able at 2 cents a pound, while orange mineral, a manufactured prod- 
uct of white lead, is dutiable at l-J cents a pound; the rate on red 
lead and litharge, two other lead products, is but one-fourth of a cent 
above the duty on pig lead; while the rates on brown and white 
acetates of lead are so low that production would cease in the United 
States if this bill should become a law. The rates on structural iron 
and steel are reduced to six-tenths of a cent a pound, w^hile the duty 
of 1 cent a pound is retained on bar iron, from which iron beams 
must be manufactured. 

The duty on sugar above No. 20 Dutch Standard in color is fixed by 
the bill at 2.8 cents a pound, which is equivalent to nearly 85 per cent 
ad valorem. The duty on colored and other confectionery is 40 per 
cent ad valorem. Kefined sugar could be manufactured into confec- 
tionery by machinery at an additional cost of one-half cent a pound, 
and imported at a rate of duty which would be about one-half of that 
imposed on the sugar before it was manufactured. Prepared and 
manufactured cocoa, which contains 75 per cent of pure sugar, is ad- 
mitted free, and under this description chocolate confectionery would 
also be admitted free. We should have then under the House bill 
refined sugar dutiable at 2.8 cents a pound as sugar, dutiable at half 
this amount as confectionery, and free as manufactured cocoa. The 
effect of these provisions upon the manufacturers of confectionery, 
cocoa, and chocolate, and upon the business of refining sugar in this 
country can be readily understood. The value of the domestic man- 
ufactures of these articles by the census of 1880 was $182,424,602. 

Several important manufactures of iron and steel, including files 
and file-blanks, cut tacks and brads, and steel pens, which now have 
a specific rate, are given an ad valorem rate of 35 per cent, while the 
steel from which they are made is dutiable at not less than 45 per cent 
ad valorem. 

Type metal is dutiable at 15 per cent ad valorem, while the lead of 
which it is largely composed is dutiable at IJ cents a pound, or 50 per 
cent ad valorem. Lead imported as type metal would pay a duty of 
three-eighths of a cent per pound, instead of 1^ cents if imported as 



CUSTOMS TARIFFS — ^1846 TO 1897. 59 

pig lead. The lead could be recovered by the sweating process at a 
cost of about one-half of a cent per pound, and still a saving of three- 
eighths of a cent per pound could be made in duties. 

Machinery, hardware, and other articles and wares composed 
wholly or in part of copper, are dutiable by the bill under considera- 
tion at 35 per cent ad valorem, while machinery, hardware, and other 
manufactures of iron, steel, or other metals, or of which these metals 
are the component material of chief value, are dutiable at 40 per cent 
ad valorem. Very much the larger portion of all the machinery and 
hardware now manufactured is composed in part of copper or brass, 
and if this bill should become a law all machinery and hardware 
would contain copper or brass, and in this way the duty on all such 
manufactures would be reduced from 45 per cent ad valorem, the 
present rate, to 35 per cent. The effect of this large reduction on the 
finest manufactured products of iron and steel and other metals, while 
the duty on the materials of which they are composed remains prac- 
tically unchanged at much higher rates, would certainly be disastrous 
to many very important American industries. Machinery is still 
further discriminated against in the section authorizing the collection 
of a duty upon packages. 

A duty of 25 per cent ad valorem is placed on paper, while the duty 
on paper envelopes, the raw material of which is paper, is reduced to 
20 per cent, and the duty on the various manufactures of paper not 
otherwise provided for is fixed at 15 per cent. 

Buttons, braids, fringes, and trimmings of all kinds, of wool or 
silk, are dutiable at 50 per cent ad valorem, while cloaks and other 
garments for ladies' and children's wear, made up, are dutiable at 45 
per cent ad valorem. 

Ground rice and rice meal are dutiable at 15 per cent ad valorem, 
while paddy, or rice with the outer hull on, is dutiable at 1 cent a 
pound, or 100 per cent ad valorem. Rice starch, an advanced manu- 
facture of rice, is also dutiable at 1 cent a pound, while by a change in 
classification the rate on uncleaned rice is advanced one-half a cent 
per pound beyond existing rates. 

Oilcloths are dutiable at 25 per cent ; oilcloth foundations bear the 
same rate, while linseed oil and many other materials used in the pro- 
duction of oilcloth are dutiable at a higher rate. 

The inconsistencies of the bill are numberless. 

Cotton bagging is dutiable at three-eighths of a cent a pound, while 
a portion of the machinery for manufacturing cotton bagging is ad- 
mitted free. Jute bags and burlaps which can be used for covering 
cotton are free, while the machinery for the manufacture of burlaps or 
jute bags is dutiable at 35 or 40 per cent ad valorem. Bags of jute for 
grain are free, while bags of jute for flour, fruit, vegetables, or other 
purposes are dutiable at three-eighths of a cent a pound. Burlaps not 
exceeding 60 inches in width are free, while burlaps exceeding 60 
inches in width are dutiable at 25 per cent ad valorem. 

Bibles and other books in foreign languages, printed for gratuitous 
distribution, are free, while Bibles and other books in foreign 
languages, if printed for sale, are dutiable at 25 per cent ad valorem. 

Needles and looking-glass plates are free, while protective duties 
are levied on iron ore and soda ash. 

Extract of hemlock bark is free, and extract of sumac is dutiable. 

Beans and peas are free, while rice is dutiable at $1.28 per bushel. 



60 CUSTOMS TARIFFS — 1846 TO 1897. 

Wool and salt are free, while sugar and coal are given high duties. 

Copper ore is free, and nickel and zinc ores are protected. 

One clause of the bill fixes the duties on screens, covers, and a large 
number of other articles of silk, jute, or vegetable material, at 40 per 
cent ad valorem, while other provisions of the bill fix rates on the 
same articles at from 15 to 50 per cent. 

We have enumerated but a few of the many defects and incon- 
gruities of the House bill, as every correct principle of tariff construc- 
tion has been violated in selecting articles for the free list and those 
upon which large reductions in rates are made. 

FREE RAW MATERIALS. 

We have shown the deceptive character of the claim that the propo- 
sition of the House bill to place certain materials on the free list 
would stimulate manufactures. 

All protectionists agree that crude materials used in manufac- 
tures, or articles of any description which can not be produced to any 
considerable extent in this country, or which, from climatic or other 
causes (not depending upon the cost of labor), can not be produced 
here under as favorable conditions as elsewhere, should be placed on 
the free list. With few unimportant exceptions all the materials 
which may be fairly said to be included in this description are now 
free. Those upon which a revenue duty is now retained are trans- 
ferred to the free list in the substitute to the House bill proposed by 
your committee. The great number of articles which have been added 
to the free list since 1870 in pursuance of this policy is elsewhere 
alluded to. The percentage of importations of free and dutiable 
articles under the various tariffs which have been in existence from 
1846, inclusive, is shown by the following table : 



Period. 


Dutiable. 


Free. 


1847 to 1857 


Per cent. 
88 
78 
70 
66 


Per cent. 
12 


1858 to 1861 . ... 


22 


1879 to 1883 


30 


1884 to 1887 


34 







It will be seen that with protective legislation we have had a much 
larger and constantly increasing amount of free importations. The 
protective policy contemplates the free admission of all noncom- 
peting articles and of all those in the production of which the bene- 
factions of nature have given other countries permanent advantages 
over our own. 

The doctrine of free raw materials, as advocated by tariff reformers, 
is a difficult one to enforce in legislation. In the usual division of 
labor the finished product of one man becomes the raw material of 
his industrial successor. If each man in this series becomes a tariff 
reformer, and insists that every article which he buys shall be con- 
sidered a raw material and placed on the free list, and that every 
article which he sells shall be deemed a manufactured product and 
protected, a practical solution of the problem of tariff construction 
is impossible. 

As we have already shown, but very few of the articles placed on 
the free list by the House bill can possibly be classed as raw materials. 



CUSTOMS TAKIFFS — ^1846 TO 1897. 



61 



In the small number of cases where duties have been properly re- 
moved from crude materials, such a reduction has been made on the 
manufactured product that the change would prove an injury rather 
than a benefit to the manufacturer. 

It is claimed that the bill seeks to reduce the duties on the neces- 
saries of life, but the fact is that, of the long list of articles put 
upon the free list, salt is the only one which could be called a neces- 
sary of life, and of the changes made in the dutiable list the insignifi- 
cant reductions on sugar and rice are the only ones which could be 
credited to this purpose. In marked contrast with these trivial re- 
ductions is the action taken in reducing rates of duty on luxuries, 
as shown by the following table : 



Articles. 



Artificial feathers, flowers, and millinery ornaments . . 

Dolls and toys 

Kid gloves 

Cosmetics, pomades, and toilet powders 

Cut, engraved, and stained glass 

Manufactures of rosewood, mahogany, and satin wood . 

Proprietary preparations, pills, etc 

Olive, salad, and other oils 

Fine confectionery 

Prepared cocoa and chocolate 

Manufactures of marble 

Percussion caps 

Fine linen cloths of all kinds 



Existing duties. 



50 per cent 

35 per cent 

50 per cent 

do 

45 per cent 

35 per cent 

50 percent 

Various 

flO cents per pound . . 

1.50 per cent 

2 cents per pound . . . 

50 per cent 

40 per cent 

35 per cent 



Proposed duties. 



30 per cent. 

Do. 
40 per cent. 
30 per cent. 
40 per cent. 
30 per cent. 

Do. 
Free. 

5 cents per pound. 
40 per cent. 
Free. 
30 per cent. 

Do. 
25 per cent. 



FREE WOOL. 



We have been recently advised by the President of the United 
States that in any tariff revision " such reliance upon present revenue 
arrangements as has been invited or encouraged should be fairly and 
justly regarded," and assured that in the reforms inaugurated by his 
party friends " abrupt and radical changes which might endanger 
such enterprises and injuriously affect the interests of labor dependent 
upon their success and continuance are not contemplated or intended." 

There can be no better test of the sincerity of these sounding 
declarations than the proposition to put wool on the free list. Wool 
has been dutiable since 1816, and through all the tariff mutations 
which have taken place since no suggestion has been made by any 
political party, up to the inauguration of the present administration, 
for the removal of duties. The woolgrowers of the country produce 
annually 300,000,000 pounds of wool, valued at $100,000,000. They 
supply nine-tenths of the clothing wool used by American manu- 
facturers, and they have raised the United States to the first rank 
among the wool-producing countries of the world. Those who have, 
by their patient labor and intelligent efforts, built up this great in- 
dustry, relying for security upon the protection of " present revenue 
arrangements," are certainly entitled to fair treatment and reasonable 
consideration. They are refused either by this proposal. It is neither 
fair nor reasonable to suddenly force this large portion of our people 
into unequal and ruinous competition with the underpaid or semi- 
barbaric labor of other wool-producing countries. It will afford 
no consolation to the numerous woolgrowers of the country to tell 
theiii that their ruin may benefit the woolen manufacturers, or that 
we must have free wool because England, Germany, and France, under 



62 



CUSTOMS TAEIFFS — 1846 TO 189" 



circumstances and conditions entirely different from ours, have re- 
moved the duties. If we are to look to the interests of the people of 
the United States alone, and to have in view the development of our 
own great natural resources, the adequate protection and care of 
wool producing must continue a feature of our American policy. 
Even the government of the Southern Confederacy, with a provision 
in its constitution which forbade the imposition of protective duties, 
recognized the importance of encouraging wool production, and 
levied a duty on raw wool. 

Scarcely any other branch of American industry is more important 
to the American people or more necessary to their industrial pros- 
perity and independence than wool growing and wool manufacturing. 
Scarcely any other branch has so fully vindicated the policy of pro- 
tective duties by remarkable growth since the enactment of the pro- 
tective tariff of 1861. In selecting these branches of industry for the 
radical changes which free-trade theories enforce, the President and 
his party have made it perfectly understood, in this country and 
abroad, that their acceptance of these theories is complete, and that 
they intend to put the axe to the root of the protective system. 
- The only reason given for advocating a rej^eal of the duties on wool, 
which have so greatly benefited agriculture, is that cheaper raw mate- 
rials would help the manufacturer and benefit the consumer. In the 
same breath it is asserted that the prices of wool have been lower with 
protective duties than with revenue duties. The attempt to make the 
wool grower believe that free trade will raise the price of wool, and at 
the same time make the manufacturer believe that the same change 
will render his materials cheaper, can not be said to have been entirely 
successful. In a large portion of our country wool growing is co- 
extensive with farming, and the incidental benefits to the farmer, in 
many thousands of cases, make agriculture jDrofitable where it would 
otherwise be profitless. It is by no means to the farmer who devotes 
his attention exclusively or mainly to the culture of sheep that the 
duties on wool are of the greatest im]3ortance. A far greater number 
of farmers now make farming pay with the aid of wool growing who 
could not do so if they were obliged to compete with the flock-masters 
and ranges of Australasia or South America. 

The contention that wool growing in this country has not been aided 
or encouraged by protective duties is sufficiently answered by the fol- 
lowing statement of the annual production and production per capita 
from 18iO to 1885 : 



Amount of wool produced in the United States. 



Year. 


Production. 


Per capita. 1 


Year. 

1879 

ISSO 

18S2 


Production. 

Pounds. 
232, 50O. 000 
240, OOO, 000 
290.000.000 
308.000.000 
285, 000, OOO 


Per capita. 


1840 


Pounds. 
35,802.114 
52,516.969 
60. 264. 913 
162, OOO, 000 
181, OOO, OOO 


Pounds, i 
2.5 
2.7 
1.7 
4.2 
4.2 1 
1 


Pounds. 

4.6 


1850 ... 


4. 7 


1860 


5.3 


1869 


18S4 

1886 


5.4 


1874 


4.7 









It will be noticed that in 1860. after fourteen years of revenue tar- 
iff, the total production of domestic wool was 60,261.913 pounds, or 
1.7 pounds per capita, while in 1884. after twenty- four years of pro- 
tection, the total production had increased to &08,000,0()0 potmds, or 



CUSTOMS TARIFFS — ^1846 TO 1897. 



63 



5.4 pounds per capita. This increase justifies the policy of affording 
this important agricultural product adequate protection. 

MANUFACTURES OF WOOL. 

The following table shows the advance which has been made in 
woolen manufactures. It contains a statement of the value of manu- 
factures of wool in each of the census years from 1820 to 1880, and the 
per capita value for each of those years: 

Value of manufactures of wool in ea^h of the census years from 1820 to 1880, 
and the per capita value. 



Year. 


Value. 


Value 

per 
capita. 


Year. 


Value. 


Value 

per 
capita. 


1820 


$4,413,068 
14,528,166 
20,696,999 
43,207,545 


$0.46 

.88 

.82 

1.86 


1860 


$65,596,364 
177,495,689 
267,252,913 


$2.09 


1830... 


1870 


4.60 


1840 


1880 


6.34 


1850 











The average annual quantity of wool consumed by our manufac- 
turers from 1840 to 1887 was as follows : 

Amount of wool consumed hy American manufacturers hy decades — average per 

annum,. 



Periods. 


Products. 


Imports. 


Total con- 
sumption. 


Per 

capita. 


1841-1850 


Pounds. 
46,000,000 
66,000,000 
150,000,000 
192,225,000 
289,428,571 


Pounds. 

13,976,459 

23,010,629 

50,161,113 

64,091,664 

79,205,585 


Pounds. 

59,976,459 

89,010,629 

200,161,113 

256,316,664 

368,634,156 


3.0 


1851-1860 


3.3 


1861-1870. 


5.4 


1871-1880 


5.8 


1881-1887. 


6.6 







These tables, taken together, show that harmonious development of 
interests which it is the aim of the American policy of protection to 
secure. 

It is often stated that the heavy duty on wool has prevented the 
normal growth of woolen manufactures. For the purpose of making 
a comparison between this and an industry which has free raw mate- 
rial, we insert the following statement, showing the total value and the 
value per capita of the cotton and woolen manufactures of the United 
States for each of the census years from 1830 to 1880 : 

Comparative statement of the values of manufactures of cotton and ivool in 
each of the census years from 1820 to 1880, and the per capita value of each 
manufacture. 





Manufactvires of cotton. 


Manufactures of wool. 


Year. 


Value. 


Value per 
capita. 


Value. 


Value per 
capita. 


1820 . 






$4,413,068 
14,528,166 
20,696,999 
43,207,545 
65,596,364 
174,495,689 
267,252,913 




1830 


S32,000,000 
46,350,458 
65,501,687 
115,681,774 
177,489,739 
192,090,110 


$2.49 
2.71 
2.82 
3.68 
4.60 
3.83 


$0.88 


1840 . 


.82 


1850 


1.86 


1860 


2.09 


1870 

1880 


4.60 
5.34 



64 



CUSTOMS TABIFFS — ^1846 TO 1897. 



It will be noticed that the relative increase in the value of woolen 
manufactures has been much greater than in cotton. In 1870 the 
production of cotton and wool per capita was the same ($4.60 in each 
case), while in 1880, with a heavy duty upon wool, woolen manufac- 
tures had increased to $5.34, and cotton manufactures, with free 
cotton, had fallen to $3.83 per capita. 

It may be valuable in this connection to make a comparison of the 
changes which have taken place in the consumption of wool in the 
countries which are the principal competitors of the United States in 
woolen manufactures. 

Germany has increased its consumption of wool in manufactures 
about 40 per cent in twenty years. France consumed in 1866 about 
310,000,000 pounds of wool— 190,000,000 foreign and 120,000,000 
home grown; and in 1886 about 446,000,000 pounds— 366,000,000 
foreign and 80,000,000 domestic; an increase of barelj^ 44 per cent in 
twenty years. Great Britain consumed 238,000,000 pounds in 1859, 
when the United States consumed 86,000,000 pounds. In 1885 Great 
Britain consumed 366,000,000 pounds, when the United States con- 
sumed 400,000,000 pounds. This startling change in the industrial 
relations of the two countries may afford some explanation of the 
anxiety in Great Britain for the destruction of the protective policy 
of this country. 

The development of woolen manufactures in the United States has 
been arrested by the inadequate duties that were imposed upon manu- 
factures of wool by the act of March 3, 1883, which, taken together 
with the erroneous classification of manufactures of worsted, have led 
to greatly increased importations from England, Germany, France, 
and Belgium. The rapidity with which these importations have in- 
creased the past year threatens, unless some remedy shall be promptly 
adopted, to destroy the woolen manufacturing industry of the United 
States. The following table shows the importation of worsted coat- 
ings, etc., from the consular district of Bradford, a single manufac- 
turing district of Great Britain, for the past six months and for a 
corresponding period in 1887: 

Exports from the consular district of Bradford, England, to the United States of 
certain woolen and worsted fabrics during the first six months of the years 
1887 and 1888. 



Articles. 


1887. 


1888. 


Increase. 


Stuffs 


S3, 199, 760 

1, 534, 235 

197,560 

719, 595 

302, 702 


$3,363,605 
2,689,387 

274, 255 
1, 407, 705 

346,330 


$183,845 

1, 155, 152 

76, 695 

688,110 

43,628 


Worsted coatings 


W^oolen goods 




Worsted yams 




Total 


6,933,852 


8,081,282 


2, 147, 430 







Similar statistics in regard to importations from other districts and 
countries are not available, but they would undoubtedly show a like 
increase of importations. 

The average annual importation of all manufactures of wool except 
carpets for the years 1868 to 1883, under the tariff of 1867, was 
$34,129,676.21. The average annual value of the same importations 
under act of March 3, 1883, in the years 1884-1887 was $39,232,500.25. 



CUSTOMS TAKIFFS — 1846 TO 1897. 



65 



The value of these importations in 1887 was $42,752,588.12, and in 
1888 was $46,352,063. 

The value of the importations of all manufactures of wool for the 
month of July, 1888, was $1,265,992 greater than the importations for 
the corresponding month in 1887. If this rate of increase continues, 
the total imports for the present fiscal year will be about $63,000,000. 

To form an approximate estimate of the rapidity with which the 
quantity of imported woolen manufactures is increasing we should 
consider the great decline which has taken place in the price of woolen 
and worsted goods. The average value of the importations of manu- 
factures of worsteds, etc., for the four years prior to 1883 was $1.33 
per pound, while in 1887 the average had fallen to 79 cents per pound. 

The people of the United States consume nearly one-third of all the 
wool produced on the globe, the consumption per capita baing very 
much greater than that of any other country. In 1860 the American 
producers supplied 68 per cent of the amount of woolens required for 
domestic consumption; in 1880 they supplied 87 per cent; while in 
1884 the amount of woolen goods imported was probably less than 10 
per cent of the value of the total consumption. Since the reduction in 
rates made in 1883, however, with the increase in the value of our im- 
ports of woolens, domestic production has relatively declined. 

The following table shows the comparative value of domestic and 
imported manufactures of wool, value per capita, and proportion of 
the American market held by American and foreign manufacturers 
in each of the census years- from 1820 to 1880 : 





Domestic manufactures. 


Importations. 


Year. 


Value. 


Value 

per 
capita. 


Per- 
centile 
of total 
coii sump- 
tion. 


Value. 


Value 

per 
capita. 


Per- 
centage 
of total 
consump- 
tion. 


18''0 


$4,413,068 
14,-5:8,166 

20,(96,993 

43.207,5-5 

65, 536, 304 

177, 'i95,u89 

207,252,913 


Sa.46 

.88 

.82 

1.86 

2.03 

,4.(0 

5.34 


38 
64 
60 
77 
68 
£5 
87 


$7,238,954 
8, 290,0, .2 
13,959,772 
13.005,852 
31,333,273 
33, 040, 521 
3j, 537, 094 


$0.75 
.75 
.94 
.65 
1.16 
.94 
.90 


62 


1839 


38 


1840 


40 


185) 


23 


18; .0 


32 


1873 


15 


1880 


13 







One of the principal arguments used by the advocates of free wool 
is that if the duty should be removed the woolen manufacturers of the 
United States would be able to compete successfully for the markets 
of the world, and that by retaining the duty upon wool we are deliber- 
ately excluding them from profitable employment. There is, v/e be- 
lieve, much popular misapprehension as to the extent of the markets 
of the world in woolen goods. The total amount of the net importa- 
tions of woolen goods by all the countries of the world, excluding the 
United States, probably does not exceed $90,000,000 per nnnum. We 
ourselves imported last year, 1888, nearly $49,000,000 in foreign value 
of woolen goods, or more than $80,000,000 in duty paid value. 

It is thus demonstrated that we have within our own reach a market 
which is almost equal in importance to all the other available markets 
of the world, and it would seem to be the paramount duty of Congress 

64467— S. Doc. 547, 60-2 5 



66 CUSTOMS TAKIFFS — 1846 TO 189*7. 

to -secure to American producers by wise legislation this important 
portion of the world's market. It can be easily shown that if we had 
free wool we could not compete on equal terms for the neutral markets 
of the world. We could not compete because the cost of production of 
all manufactures of wool aside from the cost of wool is much greater 
in the United States than in competing countries. We have equal ad- 
vantages in machinery, capital, the enterprise of our people, but the 
much greater wages paid to operatives and the greater earnings in this 
countr}^ of all the people who contribute to the production of our 
woolen manufactures prevent successful competition in neutral mar- 
kets, unless wages should be reduced to the foreign scale. 

It is only by the maintenance of the American system that the opera- 
tives in American woolen mills can hope to retain the immense aclvan- 
tages in respect of wages which they have over the workingmen of 
England, Germany, and France. The protection of the allied indus- 
tries of wool and woolens has not, however, been beneficial alone to 
the persons employed in woolen mills. It has at the same time helped 
to increase the wages and rewards of farm labor ; it has enabled us to 
raise and sell 300,000,000 pounds of wool where 60,000,000 pounds 
were raised, and to employ operatives in working up 400,000,000 
pounds where but 86,000,000 pounds were manufactured. Coincident 
with this constant advance in wages and enlarged employment there 
has been a great reduction in the cost of woolen goods to American con- 
sumers. Free trade in wool and a bare revenue duty for w^oolens 
would compel farmers to raise other crops, of which the supply is 
already greater than the demand, and it would close factories in 
which many millions of capital are invested, rob an army of opera- 
tives of employment, and force down the wages of all other labor. 

All this sacrifice and suffering, this arrest of harmonious progress, 
and this disorganization of labor, we are asked to face in the hope that 
with one-sixth of the world's supply of wool cut off, we may thereby 
get cheaper wool and woolens. If this hope were rational, the loss 
would far outweigh the gain. It is better to maintain the w^ages of 
our workers and to develop our own resources than to abandon our 
fields, stop our mills, and look to Europe for the supply of our manu- 
factured products. 

. A SECTIONAL BILL. 

The removal of the duties from cotton ties, burlaps to be used as cot- 
ton bagging, machinery for making cotton bagging, jute bags, etc., the 
retenti'on of high duties on certain plantation products, such as sugar 
at 68 per cent and rice at 100 per cent, the imposition of duties which 
would be protective on the coarser kinds of cotton and woolen fabrics 
manufactured in this section, all point to an attempt by the terms of 
the House bill to discriminate in favor of the planters of the cotton- 
growing States, an attempt made with the vain hope that it may be 
found possible to achieve the permanent prosperity of one section at 
the expense of another. 

The industries of this section are not disturbed. It is well known 
that a considerable number of interests in other sections are suffering 
from insufficient protection, and yet it is significant that the only arti- 
cle upon which the rate of duty is increased in the entire bill is un- 
cleaned rice, which by a change in classification is advanced from 70 to 
100 per cent ad valorem. We submit herewith (Appendix E) a sug- 



CUSTOMS TAEIFFS — 184G TO 1897. 



67 



gestive table taken from the census reports, which shows the relative 
proportion of the various manufactured products upon which rates 
are removed. or larg-^ely reduced by the House bill that were produced 
in iy80 in the eleven cotton States and in the other States. This table 
discloses the f'lct that the section which furnishes the bill and two- 
thirds of its effective supporters supplies but 2^ per cent of the indus- 
tries to be crippled or destroyed. 

A BILL TO FAVOR CANADA. 

The discrimination is not less marked in favor of the people of 
Canada and against the farmers and lumbermen living along our 
northern border from Maine to Oregon. The following table con- 
tains a comparison of the rates which are imiposed by the Canadian 
tariff upon certain articles placed upon the free list by the House bill 
under consideration : 



Comparative statement of Canadian and United States tariffs on certain articles 
affected by the House hill {II. R. 9051). 



Articles. 


Present law. 


H. R. 9051. 


Canadian. 


Oils animal and fish 


25 per cent 


Free 


20 per cent. 

71 cents per gallon. 

1 cent per pound. 






Free 


Meats 


1 cent per pound 

2 cents per pound . 

10 per cent 


Free 






2 cents per pound. 

10 per cent. 

10 cents per bushel. 


Ve°'.'^tables 


Free 

Free 


Peas . 


10 or 20 per cent 

do ... 


Beans 


Free 


15 cents per bushel. 
20 per cent. 
Do. 


Brick 


20 per cent 


Free 


Shino'les 


35 cents per M . . 


Frr^o .. 




20 per cent 


Free 


15 per cent. 
20 per cent. 


Lumber and timber, n. o. p. f 


.do 


Free... 







Under our existing tariff the Canadians send to our markets an- 
nually many millions of dollars in value of their products, which, 
after paying duties not greater than those levied by the Canadian 
tariff, are sold in competition with our domestic producers. The ad- 
vantages which would accrue to the people of Canada by this removal 
of duties are manifest. 

The effect which the placing of lumber on the free list would have 
upon the Canadian interests is shown by the following extract from 
the report of Consul Hotchkiss to the Department of State, under 
date of February 2, 1888: 

I liare been thus expHcit in describing the systems of the two countries, for, 
to my mind, they are the Ivey by which the situation and effect may be safely 
prejudged in case free lumber becomes a reality. 

There is no' dispute that the American manufacturer controls the making of 
prices. In doing this, he is not influenced by the Canadian supply in any 
degree. If the duty of $2 is removed it will not affect the American price, 
because it has never been a factor and will still be unfelt. No lower price will 
prevail in the United States than heretofore, and no different net results w^ill 
be experienced by the manufacturer. 

The Canadian, on the contrary, will lay his lumber down in the American 
market at $2 less per n,000, and will obtain for it the same as the American 
does, so that the net result to the Canadian manufacturer will be a clear gain 
of the $2 which the American Government has remitted. This additional net 
result to the Canadian manufacturer will, however, be of very brief duration. 

Having shown how the governments in Canada continue their control of the 
timber land and their disposition, to tax them to the utmost, I am confident 



68 CUSTOMS TAKIFES — 1846 TO 1897. 

that not a May pay day will pass before a public notice will issne in effect that 
a further increase in annual and timber dnes has been made an order in conn- 
cil, in sums sufficient to absorb the $2 per thousand into the provincial treas- 
uries. 

That Canada will do this we have reason to believe, not only from 
the foregoing statement but from the fact that when in 1870 we 
placed logs on the free list, which prior to that time bore a duty of 
|l per thousand, Canada in 1872 responded b^^ placing an export duty 
on logs of $2, which duty is retained to this day. 

H.OME MAEKET FOR FARM PRODUCTS. 

The comparative treatment which is indicated by a contrast be- 
tween the duties on rice and sugar and the placing of beans, peas, 
meats, vegetables, and other northern agricultural products on the 
free list does not deter the supporters of this bill from making earnest 
appeals to farmers as a class for support. This appeal is based upon 
the theory that a protective tariff can not aid the farmer in securing 
better prices or a wider market for his products, but that it do3S im- 
pose a higher cost upon every protectee! manufactured article which 
he buys. It might be an advantage to an individual farmer if he 
were able to buy the protected manufactured products which he con- 
sumes at the prices they could ba purchased for in England or Ger- 
many; but if all the farmers should purchase their supplies of these 
articles at the lower foreign price relative conditions would change 
at once. 

If these goods were all purchased abroad, the destruction of a large 
portion of the domestic demand for farm products created by the 
artisans and mechanics emploj^ed in manufacturing industries would 
follow, and a very large number of persons now engaged in other pur- 
suits would be obliged to seek employment in agriculture. If, on the 
other hand, these manufactures should be purchased of domestic pro- 
ducers at the lower foreign price, this would involve, as we have 
shown, a reduction of the earnings of operatives and mechenics to the 
foreign level, and the consequent reduction of their ability to pur- 
chase fprm products from the domestic supply. 

An addition of 5 cents per day to the wages of the workingmen of 
-the country would furnish a market within our own territory equal 
in extent to the value of the surplus agricultural products now 
annually exported. If llie earnings of all persons engaged in useful 
occupations in the United States should be reduced to the level of 
the earnings of the same classes in Great Britain the purchasing 
power of our people would be reduced more than $3,000,000,000 per 
annum, or by a sum equal to the value of all our agricultural products 
in 1880. 

No class of people in the United States have an equal interest with 
the farmer in the diversifics^ition of our industries and in the develop- 
ment of manufactures, for proximity to profitable markets gives 
increased value to labor and to land and its products. 

We append to this report Exhibit D, a statement showing the pro- 
duction, consumption, and exportation of cereals from 1840 to 1887, 
for the purpose of indicating the relative value to farmers of the 
foreign and home markevs. From this table it will be seen that our 
total annual exports of all cereals would barely supply domestic con- 



CUSTOMS TARIFFS 1846 TO 1897. 69 

sumption for three weeks. If the per capita consumption by our 
peopie had not beim greater in 1887 than it was in 1860 our surphis 
for exportation would have been at least 500,000,000 of bushels greater 
than it vvas. This increase bf consumption per capita is owing to the 
nicreas.ed earnings of the masses of our people. If the acreage and 
production of cereals should remain stationary for a year and a half 
we should then have no surplus for exportation. 

The competition in wheat growing which has been developed in 
India, South America, Australia, and in the British possessions in 
North America is likely to make unprofitable the production of this 
cereal for exportation by our people, and to cause the wheat grower 
of the Northwest to look to an enlargement of the certain and remun- 
erative home market. This enlarged and prontable market can only 
be secured by increasing the number of people engaged in other than 
agricultural pursuits, and by furnishing to all increased employment 
without diminution of wages. To cripple our manufacturing inter- 
ests and reduce the purchasing power of our workingmen will result 
in augmenting the number of competitors in the field of agricultural 
production, and the increased supply could, in that event, only find a 
market in Europe by enforced competition with India at ruinous 
prices. Wlieat can now be laid down in Liverpool from the Central 
provinces of India at as low a cost for transportation as from Chi- 
cago, and Indian wheat can be delivered in New York at less cost 
for transportation than from the wheat fields of Dakota. 

It is for the highest interests of the American farmer that the num- 
ber of our food consumers rather than of food producers should be in- 
creased, and that the general prosperity of all should be secured. It 
is trae that the decline in prices of agricultural products has been 
very great, but the value of these when measured by the value of 
clothing, farming utensils, or other necessities of a farmer's life, is 
much greater now than in any of the years preceding 1860. 

REDUCTIONS MADE BY THE HOUSE BILL, AS SHOWN BY THE AVERAGE AD 

VALOREM RATE. 

^ After months spent in violent attacks upon the protective system, 
and when, fortunately, the people of the country have become 
thoroughly aroused to impending danger, the friends of the House 
bill suddenly discover that it is not a free-trade measure, and that 
it would not injuriously affect the vital interests of any of the large 
number of persons employed in American industries. In proof of 
this it is said that the bill proposes an average reduction of only 
$4.32 on eveiy $100 of dutiable merchandise imported. The average 
ad valorem rate assessed on all dutiable goods in 1887 was 47.10 per 
cent, and it is assumed that the average rate under the terms of the 
FloLise bill w^ouid be 42.78 per cent, and that therefore the percentage 
of reduction of rates is not more than 9.2 per cent. 

It is claimed that this small percentage of reduction of rates provp« 
conclusively that the bill is conservative in its character, that it would 
not injure any established industry, and that it is not open to the 
severe criticism to which it has been subjected. It is assumed that the 
retention of an average ad valorem rate of 42.78 per cent on dutiable 
merchandise is conclusive evidence that the bill has no free-trade 
tendencies. 



70 CUSTOMS TAKIFFS — ^1846 TO 1897. 

These statements in regard to the average ad valorem rate imposed 
b}^ the bill and the percentage of reductions made by it are misleading 
and deceptive. The average percentage of reduction made by the 
House bill in tariff rates can be estimated by a comparison of the 
amount which was collected, with existing rates, upon the importa- 
tions of the articles named in its various sections, in any given year, 
with the amount which would have been collected on the same im- 
portations if the rates proposed had been operative. -The rates 
imposed by three schedules of the existing tariif, namely, F, H, and L 
(tobacco, wines and liquors, and silks), are not reduced or changed 
in any manner by the terms of the bill. In the other schedules the 
duties on a large number of articles are left unchanged, and these, 
together with the schedules referred to, should not, of course, be 
taken into consideration in estimating the percentage of reduction 
of duties or rates. 

The value of all the articles upon which the rates of duty are 
changed by the bill, and Vv^hich are alone affected by its provisions, 
imported in 1887, according to the statement furnished by the Com- 
mittee of Ways and Means and printed in connection with the bill, 
was $249,808,796.20. Upon these articles there was imposed a duty 
in 1887 of $136,087,147.77, equivalent to 54.48 per cent^ ad A^alorem.. 
The same articles, if .imported under the provisions of the proposed 
bill, would have paid, according to the same statement, duties to the 
amount of $86,600,907.62, or an ad valorem rate of 34.67 per cent. 
The resultins: reduction in the amount of duties collected under the 
House bill on the importations of 1887 would be $49,406,240.15, or a 
percentage of reduction of 36.36 per cent, instead of 9.2 per cent, as 
claimed by the friends of the bill. 

To ascertain, however, the effect which the bill would have upon 
jorotected industries, we should eliminate from this computation the 
amount collected from the revenue duty imjDosed upon sugar. If we 
deduct the value of the importations and amount of duty collected 
from sugar in 1887, we should then have the value of all imported 
articles referred to in the bill, $175,571,927.80, upon which the duties 
collected in 1887 amounted to $78,074,855.50. The duties which 
would have been collected upon these articles under the proposed 
bill would have amounted to $39,525,789.49, showing a percentage 
of reduction of duties and rates upon all articles named in the bill, 
exclusive of sugar, of 49.37 per cent. These articles paid an average 
ad valorem rate in 1887 under the present law of 44.46 per cent, 
and w^ould have paid, under the provisions of the House bill, 22.51 
per cent. Instead, then, of retaining an average ad valorem rate 
upon all articles enumerated in the bill of 42.78 per cent, it would 
actually retain but 22.51 per cent. 

The statement of reductions furnished, by the House committee 
does not embrace the reduction which would be i^roduced by putting 
German looking-glass plates, bags of jute, jute machinery, and several 
other articles of less importance upon the free list, nor cloes it include 
the reduction which would be made by an important change of 
classification in Schedule B, reducing the duties on several kinds 
of china, porcelain ware, etc., from. 60 to 35 per cent. If these 
reductions are taken into consideration, it is apparent that the measure 
reduces the rates of duty more than one-half upon all articles affected 
by it, except sugar. 



CUSTOMS TARIFFS — 1846 TO 1897. 71 

The average reduction in rates can be estimated by another method, 
viz, by a direct comparison of every item of existing and proposed 
rates and finding the percentage of reduction in each case (as shown 
in Appendix G), and averaging the resulting percentage without 
regard to the relative importance of the articles or the amount of 
importations. This method would show an average reduction of 53 
per cent. 

The alleged conservative character of the bill disappears under 
this examination, and we find that the average reductions it would 
produce are more than twice as great as any which have heretofore 
been proposed by the most courageous revenue reformer. 

Many illustrations might be given to show the absurdity of 
attempting to establish the protective character of a revenue measure 
by the average ad valorem rate which it imposes upon dutiable 
articles. It is the distribution and relation of rates, and not the 
average rate imposed on all articles, wdiich determine the character 
of a tariff. For instance, the average ad valorem rate imposed uopn 
all dutiable articles by the British tariff in 1887 was 70.07 per cent, 
and yet it will hardly be claimed that the British tariii' is protective 
in its character. 

If all of the articles in our tariff schedules upon which protective 
duties are levied should be placed upon the free list and all our pro- 
tected industries destroyed, and duties should be maintained at 
present rates upon tobacco, silks, wines and liquors, and sugar, the 
average ad valorem rate imposed upon dutiable importations would 
be 71.92 per cent instead of 47.10, and hj this wonderful mathe- 
matical process of ascertaining the extent of protection by the average 
ad valorem rate we should find that the nearer we approach to free 
trade the greater would bs the degree of protection afforded our 
industries. The assurance that after all a high average ad valorem 
rate was preserved would afford no compensation to the manufac- 
turers or workingmen whose industries were destroyed by the removal 
of duties. The average rate upon all the schedules, excluding silks, 
wines, liquors, tobacco, and sugar in 1887, was 73.65 per cent. 

The ef!ect of placing articles on the free list which bear lower rates 
of duty than the average is obviously to increase the average rates on 
the remaining dutiable articles. The high average ad valorem rate 
resulting from our present tariff is owing to the unexampled low 
prices current for a nmriber of years and to the high rates of duties 
levied on tobacco, silks, wines, liquors, and sugar. 

The tariff of 1848 is constantly referred to by tariff reformers as 
a model enactment, and yet if the articles in the four schedules named 
had been dutiable at the same rates in 1837 which were imposed upon 
them in 1846 (whines, 40 per cent; sugar, 30 per cent; tcbacco, 40 per 
cent; silks, 30 per cent), the average ad valorem rates upon all im- 
ported merchandise in i887 would have been 23.69 per cent, or a less 
rate than was imposed upon all imported merchandise under the act 
of 1846. 

EKEE TRADE. 

In consequence of the extreme sensitiveness manifested by the 
authors and supporters of the bill under consideration to the sug- 
gestion that they are free traders, or that the measure which they 
have jDroposed looks in the direction of free trade, it may be well to 



72 CUSTOMS TAKIFFS 1846 TO 1897. 

consider what is understood by free trade when the term is used to 
describe the economic policy of a nation. 

It is true there is but one country to wliich we can look for an illus- 
tration, as, with the conspicuous exception of Great Britain, all other 
commercial nations have rejected the teachings of that school of 
political economists who dream of universal serenity and prosperity 
to be accomplished through the adoption of free-trade theories. Free 
trade, then, judged by the example of Great Britain, does not mean 
the abolition of custom-houses nor the collection of all revenues by 
direct taxation. There is annually paid by the people of Great 
Britain under the provisions of the British tariff an equal sum per 
capita for duties on imports to that which would be paid by the 
people of the United States under the provisions of the House bill 
or of the substitute proposed by your committee. 

A free-trade country may be properly described as one which does 
not impose protective duties upon importations. Lord Salisbury 
lately defined a free trader as one who is opposed to protection. Mr. 
David A. Wells recently said : " Free trade, as an economic principle 
or politico-commercial sj^stem, is the direct opposite to the so-called 
principle or sj^stem of protection." If these definitions are correct 
the promoters of this bill are self-confessed free traders, and 
denial that they are engaged in a " criiSEide of free trade " comes too 
late, for the American people are not likely to forget the lessons of 
1844 and the political rallying cry of " Polk, Dallas, and the tariff 
of '42." _ 

American free traders or revenue reformers, as they now choose to 
call themselves, are hopelessly divided in opinion as to the proper 
manner of raising the revenue necessary for the support of the Gov- 
ernment ; many of the more conspicuous are in favor of a single tax 
upon land; others prefer the direct tax contemplated by our Consti- 
tution; some favor the collection of revenue by customs duties upon 
articles not produced in this country, after the manner of the British 
tariff; much the larger number, however, are in favor of a general 
tariff for revenue onW, but all oppose with equal ardor the imposition 
of protective duties, which they declare to be " vicious " and '" iniqui- 
tous," resulting in " spoliation " and " robberj^" 

These gentlemen have also differed at times as to the best method 
of securing the abolition of protective duties and the destruction of 
the system. They are, however, in substantial agreement that the 
long line of our industrial defenses can only be carried by concen- 
trating their forces upon that which seems from time to time to be 
the weakest point. After each repulse or defeat some new point has 
been selected for the assault. The warfare has usually been directed 
against the manufacturers of the country, who were declared to be 
odious monopolists, wdiose exactions wrung from an unwilling people 
by the machinery of a protective tariff could be no longer tolerated. 
The present movement is disguised under the pretense of a purpose 
to assist and emancipate our overburdened manufacturers. 

Great ingenuit}^ has been shown in the construction of the varied 
and various reform measures which have been introduced in Congress 
from year to year, but in all the common purpose of destroying the 
protective system has never been lost sight of. The free-trade pro- 
gramme embodied in the bill now under consideration was adopted 
in 1885, after the defeat of the so-called Morrison horizontal reduc- 
tion bill of 1884. 



CUSTOMS TAEIFFS — 1846 TO 1897. 73 

In November, 1885, the free-traders and revenue reformers of the 
country met in national conference at Chicago, mider the auspices 
of the American Free Trade League, to decide upon a plan for 
renevv^ing the attack upon the common enemy. This important con- 
ference, after prolonged discussion, determined to urge upon their 
friends in Congress the adoption of the policy outlined in the follow- 
ing resolutions : 

We therefore urge upon Congress for fiction at the ensnhig session^ 

1. That, under no pretense, shall any conntenance be given to attempts to 
increase protective duties. 

2. That articles which are at the foundation of great industries should, in the 
interest of labor and commerce, be freed from duty, whether they be crude mate- 
rial Is (as lumber, salt, coal, ore, wool, etc.) or partly manufactured (as chem- 
icals, dyestufis, tin plate, wood pulp, etc.). 

3. That on products from such articles duties should be at least correspond- 
ingly reduced, so that protection, real or nominal, to manufacturers shall not be 
increased and that the consumer shall have the immediate beneiit of the 
reduction. 

We urge that any steps in tariff reform should simplify the present compli- 
cated classification, and should do away with mixed duties, replacing them by 
ad valorem rates, instead of specific duties which are most burdensome on low- 
priced goods consumed by the great body of the people. 

These resolutions were prefaced by a long preamble declaring, 
among other things, that "every protective feature must at the earli- 
est day be eradicated from our revenue* system." 

A careful comparison of the provisions of the House bill now under 
consideration with the detailed suggestions contained in the resolu- 
tions will show^ with what fidelity the programme of the free-trade 
conference has been followed in every essential particular. 

At the conference a suggestion was made that it might be advisa- 
ble to memorialize the Presidtent on this subject, but the presiding 
officer, Mr. David A. V\^ells, responded : 

We can trust the President of the United States. 

This confident and significant assertion was publicly made a year 
before the President sent the annual message to Congress in which 
he enunciated the policy of the administration and of his parU^ upon 
the lines laid down by the free-trade conference, and in which he 
sought to enforce the soundness of the position they had taken by 
the use of arguments which had become familiar through constant 
reiteration for half a century by free traders on both sides of the 
Atlantic. 

The controversy, however, betvvcen the opponents and the friends of 
the bill under consideration is not one over names or phrases; it is a 
contest between those who support and those who oppose the Ameri- 
can S3^stem of defensive duties; and this conflict is as irrepressible 
as that which was waged between the respective friends of freedom 
and slavery. There is, moreover, the same irreconcilable antagonism 
betAveen a protective tarif! and a tariff for revenue as that which 
exists between protection and absolute free trade. The definition of 
revenue duties given by Secretary Walker, their most distinguished 
advocate, and one which has been generally accepted by his follow- 
ers, carefulh^ and effectually excludes all idea of protection. 

A duty whether high or low which does not equal the difference in 
cost of production, in this and in any competing country, of the 
article upon which it is levied, is not protective. 



74 CUSTOMS TARIFFS — 1846 TO 1897. 

If a duty is protective it matters not to the labor employed in an 
industry ^vhether it is so accidentally, incidentally, or whether it is 
levied with full knowledge and intent of the result which is to follow. 
If the rate is below the protective line it has no defensive virtue, and 
confers no benefits upon domestic manufacturers. The debate is 
between those who believe that protective duties may be levied in pur- 
suance of a wise public policy and those who believe that all protec- 
tive duties are indefensible; and in this discussion the advocates of 
the House bill necessarily take their places among the opponents of 
the protective system. 

LABOR COST OF PRODUCTION. 

It is asserted that the rates of duty retained by the House bill 
must be sufficiently protective to the labor employed in our various 
manufacturing industries, as these rates on all manufactured articles 
are greater than the entire sum. paid in each case for labor in pro- 
ducing the article. For illustration, it is claimed that, as the average 
rate proposed by the bill on manufactures of cotton is 39.07 per cent, 
and as the assumed average labor cost in these manufactures is but 
21.06 per cent, it may be said (even though competing nations should 
reduce the Avages of labor in this industry to the lowest possible 
minimum) that the duties retained would much more than equalize 
the larger sum paid by the American producer for labor. The census 
of 1880 and the first annual report of the Commissioner of Labor are 
quoted in corroboration of these and similar statements in regard to 
other industries. The labor cost of producing a ton of pig iron in 
various parts of the United States is assumed to be from 8,55 to 16.71 
per cent of the total cost of JDroduction, and as the rate of duty pro- 
posed by the bill on pig iron is $6 a ton, or nearly 55 per cent of the 
foreign price, it is therefore said to be evident that this duty could 
be still further reduced more than one-half and yet be amply pro- 
tective of the labor employed in this industry. 

Tiie extravagance of these statem.ents and the falsity of the deduc- 
tion made from them are apparent when we consider that the per- 
centage of labor cost in each case is based upon the amount paid for 
labor at a single stage of the long process of manufacture. 

In the tiitimate analysis, the cost of production of manufactured 
articles is the cost of the labor or services of man. The cost of the 
original elements in their natural state, before they are advanced in 
value by labor, is insignificant. If, in computing the cost of produc- 
tion, we should exclude the sums paid for taxes, insurance, interest, 
and retained for accruing profits, a large portion of which represent 
payments for labor and services, and which together would rarely 
amount to 10 per cent of the entire cost, we should then find the labor 
cost in all cases to be at least 90 per cent of the total expenditure. 

Mr. Edwin Atkinson, in a carefully prepared statement, published 
in April, 1887, demonstrates that of the total cost of producing 
medium shirtings, worth 6 J cents a yard, the proportion paid for 
labor at various stages (on the plantation, in transportation, in fac- 
tories, etc.) was 92.12 per cent, the remaining portion, 7.88 per cent, 
being absorbed in interest, insurance, profits, etc. This estimate is 
coiifxrm.ecl in a striking manner by the following statement of Hon. 
A. S. Hewdtt, made at a hearing before the Committee of Ways and 



CUSTOMS TAKIFFS — 1846 TO 1897. 75 

Means of the House of Representatives, February 21, 1884, the sub- 
ject under discussion being the percentage of labor cost in the manu- 
facture of iron : 
Mr. Hewitt said: 

The percentage of labor involved in the production of any given article de- 
pends npon where you begin to estimate the percentage. If you begin with a 
steel-raii mill, which uses pig iron, the labor will be from 25 to 30 per cent. 
Tile actual wages paid by a wire mill will amount to about 29 per cent of the 
cost. If you include labor in the blast furnace, that would make it 60 per cent. 
But if you go on back to the ore bed, and put in everything which was paid 
out from the ore bed, the percentage of labor would have been about 90 per 
cent. I say this because the gentleman (Mr. Thos. G. Sherman, of Brooklyn, 
N. ^ ) proj)oses to overthrow facts within my knowledge, and for which I pay." 
I say the amount which I pay out for labor, when I include every particle of 
row materhil beginning at the ground — and I am a niiner both of ore and coal— 
I have never, with all my anxiety to get it down, got it below 90 per cent on 
the value of the finished product. 

Mr. Mills. What is the finished product?* 

Mr. Hewitt. Any finished product. I make bar iron. 

Mr. Mills. Is pig iron a finished product? 

Mr. Hewitt. The labor in pig iron will be 90 per cent of the cost. It actually 
takes 00 per cent of the cost of the article for labor when you include everything, 
from the beginning to the end. 

That which is shown to be true by the intelligent testimony of 
these two eminent tariff reformers in regard to the manufactures of 
cotton and iron is equally true in regard to every other manufactured 
product. The adequacy of a rate of duty for defensive purposes can 
not properly be determined by ascertaining the sum paid for labor 
in any one of the many operations necessary to transform natural 
elements into fully manufactured prodiicts. The larger earning and 
greater cost of labor at every stage and in all contributory occupations 
should be taken into consideration, and the rates should always be 
equal to the resulting increased cost of production. As all of our 
people engaged in every occupation contribute to and share in the 
benefits of profitable production, so all are alike vitally interested 
in the maintenance of a policy wdiich secures and enlarges the area of 
national industrial success. 

The futility of attempting to adjust rates of duty, levied to equalize 
foreign and American prices, on the basis of the mathematical rela- 
tion which these rates bear to that small portion of the labor cost of 
production which is included in the census tables, is demonstrated by 
the following illustration : 

The labor cost of manufacturing worsted goods, according to the 
census reports, is 1G.23 per cent. The actual relative cost of pro- 
ducing No. SO worsted yarns in the United States and in England, 
as shown in detail by some tables submitted to the House of Repre- 
sentatives May 12, 1888, by Hon. William L. Scott, of Pennsylvania, 
assuming wool to be free from duty in the United States and the cost 
of wool to be the same in both cases, is 59 cents per pound in England 
and 90 cents in the United States. It will be seen that to equalize 
the cost of production between the two countries in this case a duty 
of 52.54 per cent must be imposed hj our tariff. If a duty of 16.23 
per cent should be levied, the cost of English yarn laid down in New 
York, duty paid, would be, say, G9 cents per jiouncl, as against 90 
cents cost to the American manufacturer; and American production 
would cease, unless wages of labor /in this and all collateral industries 
were reduced to the English standard. 



i-r 



6 CUSTOMS TAKIFFS — 184G TO 1897. 



The same tables show the rektive cost of mamifacturmg the same 
number of jv^yh from a different grade of wool to be 52 cents in 
England and SO cents in the United States. In this case a defen- 
sive duty of 53.8-1 per cent would be necessary. Mr. Scott's tables 
also, it will be observed, prove conclusively the inadequacy of the rate 
of duty (40 per cent) proposed b}^ the House bill upon worsted 
manufactures. 

We are further assured by our tariff-reform friends that the cost of 
production of many leading manufactures is not greater in the United 
States, and in some cases is even less, than in competing countries. 
The most casual examination of the comparisons upon which these as- 
sertions are founded will disclose their unreliable character, as in 
most instances they are based upon dissimilar articles, produced under 
entirely diff'erent conditions. 

The general inaccuracy of the statement that manufactures of cot- 
ton, iron, wool, or steel can be produced in this country at an equal 
or lov/er cost per unit of quantity than in England, Germany, or 
France is known to every intelligent observer, and is clearly estab- 
lished by the fact that we import annually $175,000,000 in value of 
these manufactures that are successfully sold in competition with our 
domestic productions after the pa5^ment of duties which we are told 
are exorbitant. In all cases the greater cost of producing the manu- 
factures to the American producer is due to the greater wages or 
larger earnings of the workingmen of this country. The fact that 
all persons employed in American production — and this includes 
all who are engaged in useful occupations — receive very much larger 
sums for their labor, whether the compensation is measured by money 
or by the necessaries and comforts of life, than those who are en- 
gaged in similar employment in any other country is novv^ generally 
admitted. 

'\'\^iile revenue reformers are forced to admit the truth of this 
statement, they claim that the better paid labor in the United States 
gives to the American manufacturers lower cost of production 
on account of the greater activit}^ and efficiency of American working- 
men, and that this condition is the legitimate result of the general 
economic law that high wages are an unerring indication of low cost 
of product. To say that greater wages per hour can be paid in 
America than in Europe for attending the same machinery, running 
at the same speed an equal number of hours, and turning out the 
same quantity and kinds of goods, and yet that the cost of production 
will be lower in America, is to state an absurdity; and yet these are 
the actual relative conditions which govern the production of a large 
portion of our manufactures. It is true that the cost of production 
does not in all cases depend solely upon the sum paid for the wages 
or earnings of emplojrees. There may be climatic advantages, the 
more extensive or effective use of machinery, greater skill in superin- 
tendence or manipulation, more favorable situation in reference to 
markets, greater experience, intelligence, vigor, or artistic taste of 
workmen. When all or m^ost of these advantages exist in a country 
or community the highest rate of w^ages is not inconsistent with rela- 
tively low cost of production. 

In the manufacture of textile fabrics and many other branches of 
industry it can not be truthfully claimed that we have any consider- 
able advantage in most of the respects named over England, Germany, 



CUSTOMS TARIFFS — 1846 TO 1897. 77 

France, or Belgium. In these days of fierce competition between all 
industrial communities the adoption of a new invention or an im- 
provement in methods in one country becomes immediately known in 
all the others. Practically, the intelligent and successful manufac- 
turers in all these countries use the same machinery and employ 
substantially the same methods in production. If we should consult 
English authorities, we would find a general agreement of opinion 
that English operatives are more efficient than those of any other 
nation in the w^orld. On this point Mr. J. S. Jeans, in a recent publi- 
cation, makes the following statement: 

On the contrary, there is abundant proof of the fact that in this respect 
England continues facile princeps. The efficiency of English factory labor con- 
tinues to remain, as it has ever been, unsurpas&ed. This attribute is established 
by many conclusive evidences. * * * In the United States, which, after 
the United Kingdom, is nov^ the greatest cotton-manufacturing country in the 
world, the increase in the number of spindles per operative has been practically 
the same in amount as in the United Kingdom ; but the average productiveness 
of the cotton operatives of the United Kingdom, as expressed in the nuinber of 
spindles used per employee, is 47 per cent greater than the same class of 
workers in America. In factory operations, moreover, English operatives turn 
out more worli per employee than those of any other country, whether measured 
by the number of spindles which they tend or by the quantity of yarn they 
spin. 

This view of the relative efficiency of labor in the two countries is 

not shared by intelligent observers in the United States. It is un- 
doubtedly true that American w^orkingmen and mechanics have 
greater intelligence, activity, and enterprise, and that these qualities 
more than offset the advantages of association, surroundings, and the 
inherited skill of generations v\^hich the operatives of Great Britain 
possess. But it is also true, even with this superior activity and 
intelligence, and all the other industrial advantages which we may 
possess, that the cost to the American manufacturer of accomplishing 
certain equivalent results — say of producing similar yards, of cotton 
or woolen, or pounds of iron — is much greater than to his foreign 
competitor, owing to the much greater cost here of labor or services 
in production. The tables submitted by Mr. Scott, and elsewhere 
referred to, establish the truth of this statement with reference to one 
industry. We might multiply indefinitely examples in regard to 
others, showing the greater cost per unit of quantity of the similar 
articles to American manufacturers, thus enforcing the necessitj^ of 
adequate protective duties to insure the continued industrial pros- 
perity of the United States. 

MANUFACTURERS PROFITS. 

It may perhaps be proper in this connection to make an allusion to 
another fiction extracted from the census reports, M^hich has formed 
the basis of many tariff-reform arguments in and. out of Congress. It 
has been assumed that the protective policy has enabled the manu- 
facturers of the country to make enormous profits in the prosecution 
of their business, and that the extent of their net profits could be 
accurately ascertained from the census tables by deducting the sums 
reported as paid for materials and labor from the value of the gross 
product in each case. These net profits are said to vary from 25 to 
67 per cent per annum, and from this it is claimed that capital em- 



78 CUSTOMS TAEIFFS — 1846 TO 1897. 

ploj^ed in manufactures is much better rewarded than that employed 
in agriculture or commerce. 

When we consider that the sums returned to the census officials as 
having been paid for materials and labor do not include the cost of 
superintendence, administrative labor, insurance, taxes, depreciation 
of plant, interest, commissions, transportation, losses by bad debts, or 
other inevitable elements of cost, the w^orthless character of these 
statements and any conclusions which may be based upon them is 
ajDparent. If the aggregate expenditures for these unenumerated ele- 
ments of cost should also be deducted from the total value of products 
the average net profit would be found but little, if any, above the 
average commercial rate of interest. 

Experience in industrial communities has demonstrated the fact 
that whenever the profits in cotton, woolen, or other branches of manu- 
facture' much exceed the customar}^ rate of interest, new establish- 
ments are erected, new competition is enlisted, and the normal rate 
of profit is soon restored. 

The census tables contain no statistics which were intended to 
indicate, or which can possibly be made to show the net profits in 
any trade or business, and all conclusions based on figures obtained 
in the manner described are equally unreliable. 

If any inference could be drawn from the census tables bearing 
upon the question whether the protective system has increased or 
diminished sums paid for labor or the earnings of capital, a com- 
parison should be made between the census of 1880 and 1860. The 
census of 1860 would show a profit to the cotton manufacturers 
of 35.6 per cent as against 23.5 per cent in 1880 ; to the woolen manu- 
facturers of 47.9 per cent in 1860 instead of 38,5 in 1880; and in all 
the manufacture of iron 30.8 per cent in 1860 instead of 21.1 per cent 
in 1880. If any value whatever, therefore, could be accorded to this 
method of ascertaining profits it would be shown that a revenue 
taritf such as existed in 1860 secured much greater profits to the manu- 
facturer and much smaller remuneration to labor than a protective 
tariff. It may be safely assumed, however, that this class of state- 
ments is made for circulation in communities where there is little or 
no knowledge of industrial methods and results, and where their 
falsity and absurdity may not be understood. 

WAR TARIFF. 

The criticism of our tarff laws which is urged with most pertinacity 
is based upon the assumption that we are maintaining in time of 
profound peace a v/ar tariff enacted to provide for the enormous ex- 
penditures incurred between 1861 and 1866. It is frequently claimed 
that the rates which are now imposed are greater even than those 
which were levied during the war. The chairman of the Committee 
on Ways and Means, in his opening speech upon the bill now under 
consideration, said: 

Tlie duties on imports were raised from an average of 18.84 per cent in 18B1 
to an average of 40.29 per cent on dutiable goods during tlie five years from 1802 
to 1866, inclusive. These war taxes still remain, and they are heavier to-day 
than they were on an average during the five years of the existence of hos- 
tilities. 

This statement would lead to the inference that an increase of rates 
of duties upon imports had taken place since the close of the war. 



CUSTOMS TARIFFS — 1846 TO 1897. 



79 



The assurance with whicli all opponents of the protective system join 
in a vigorous demand for the repeal of what they choose to call " war- 
tariff taxes " has created a popular misapprehension as to the nature 
of the changes which have taken place in our tariff since 18G5. The 
best answer to this demand may be found in a simple recital of facts. 

Three important revisions of the tariff have taken place since 
1870, viz, by the acts of July 14, 1870, of June 6, 1872, and of 
March 3, 1883. Minor changes in rates have been macle from time to 
time by other acts. 

By the provisions of the act of July 14, 1870, 178 dutiable articles 
were placed on the free list. These included many crude materials 
in use by our manufacturers, the produce of foreign countries, 
which did not come in competition with American products. Tha rates 
of duty were reduced upon 50 articles. By the act of June 6, 1872, 
213 items were added to the free list, and duties were specifically re- 
duced on 49 articles in addition to those upon which an uniform re- 
duction of 10 per cent was made. 

By the act of March 3, 1883, 72 additional articles were placed upon 
the free list, while the rates were reduced on 427 paragraphs, em- 
bracing every schedule and almost every article upon the dutiable 
list. 

In view of the constant misrepresentations which have been made as 
to the character and extent of the reductions made by the act of 
March 3, 1883, we have had the following table prepared by a com- 
petent expert, showing the percentage of reduction made in rates 
by that act: 

Statement of rates reduced by the aet of March 3, 1883. 



Number of 


Percentage of 


Number of 


Percentage of 


items reduced. 


reduction. 


items reduced. 


redaction. 


2 


10 


33 


40 to 45 


68 


10 to 15 


3 


45 to 50 


44 


15 to 20 


44 


50 to 60 


50 


20 to 25 


15 


Goto 70 


85 


25 to 30 


7 


70 to 80 


48 


30 to 35 


1 


80 to 100 


27 


35 to 40 


72 


100 



Estimated average reduction in rates, 38.5 per cent. 

Those who were responsible for this act did -not intend that rates 
should be reduced below the protective point in any case where pro- 
tection was desirable. But experience has shown that in some cases 
they were mistaken in judgment. With changed conditions many of 
the low rates then adopted have proved inadequate. 

The revision of March 3, 1883, left the rates upon nearly all articles 
mentioned in our tariff schedules greatly below those which had been 
levied prior to July 14, 1870. For instance, the rate on every item in 
the woolen schedule had been largely reduced. This is also true of 
every item in the cotton schedule except manufactures of cotton not 
otherwise provided for. All manufactures of iron and steel, with a 
few unimportant exceptions, had been changed. All but two of the 
rates in the earthenware schedule had been amended. The duties 
upon common window glass had been largely reduced. The chemical 
schedule had been entirely recast, and great reductions in rates had 



80 



CUSTOMS TARIFFS 1846 TO 1897. 



taken place. The list of the articles which remain dutiable at rates 
which were imposed in 1870 includes the agricultural products, a 
few manufactured articles of minor importance with rafes from 20 
to 35 per cent, several fancy articles, like perfumer}^, cosmetics, and 
arcincial flowers, upon which a revenue duty of 50 per cent was 
laid, and the articles enumerated in the flax, hemp, and jute schedule, 
upon which the duties have never been protective. As to all the 
great protected industries, changes in phi'aseology and radical re- 
ductions in rates had been made. 

The magnitude of these reductions is best shown by the statement 
that if the rates of duty imposed by our tariff laws prior to the act 
of July 14, 1870, had been applied to the importations in 1887, 
the amount of duties collected in the latter vear would have been 
$359,629,117.15, or an excess of $139,596,693'.25 above the amount 
which was actuall}^ collected under the provisions of existing law; 
in other words, if our revenue from customs in 1887 had been collected 
under the provisions of the war tariff, it would have been 65.65 per 
cent greater than the amount which was collected. The average ad 
valorem rate upon all importations of merchandise in 1887, dutiable 
and free, was 31.13 per cent. If upon these importations war-tariff 
rates had been levied the average ad valorem rate would have been 
51.76 per cent. 

These statements would seem to effectually disj)Ose of the claim that 
our tariff rates are as high or higher now than they were during the 
war. It is true that the average ad valorem rate levied upon dutiable 
goods in 1887 was higher than the average ad valorem rate on dutiable 
goods in the years prior to 1870. This is ovving to the unexampled 
decline in prices which has been going on with increasing rapidity for 
the past fifteen years. As an illustration of the effect which the 
lowering of prices has had upon average ad valorem rates when 
specific duties are levied, the following table is inserted : 



Year. 


Average ad 

valorem 
rate on du- 
tiable im- 
ports. 


Avera;;e 
rate on ail 
dutiable im- 
ports, with 
sugar duti- 
able at 45 
per cent ad 

valorem. 


Average 

ad valorem 

rate on 

sugar. 


1884 


41.61 
45 86 
45- 55 
47.10 


39 87 
40.74 
41.13 
c8.67 


53.95 


1885 . . 


73 C6 


1886 . 


70 40 


1887 


82.40 







The third column shows the average ad valorem rates on sugar for 
the 3'ears 1884-1887. During these years no change in rates on sugar 
took place, and yet we have an apparent increase in rates of 52 per 
cent in four years. This change was due to the decline in the price of 
sugar from an average of 3.6 cents per pound in 1884 to 2.7 in 1885, 
2.8 in 1886, and 2.5 in 1887. When the present rate of duty on sugar 
was fixed in 1883 it was equivalent to 45 per cent ad valorem on the 
unit of value of importations of lvS82, which was 4.4 cents per pound. 
If, instead of imposing an average specific dut}^ of 2 cents a pound, 
the act of 1883 had imposed upon sugar an ad valorem rate of 45 per 
cent and all other rates had remained as they are in the act, the result 
VN'ould have been the steadily diminishing average ad valorem rates 
shown in the second column, instead of the constantly increasing rates 



CUSTOMS TARIFFS 1846 TO 1897. 



81 



in the first column, which are based on actual importations and exist- 
ing rates. It is evident that if the prices of merchandise current dur- 
ing the war, or in 1864, for example, had been maintained without 
diminution, the average ad valorem rate on the importation of 188T 
would have been greatly below the lowest average of any year of the 
war. The enormous decline in the prices of both domestic and foreign 
products, without any reduction in their relative cost of production^ 
has had the effect to greatly diminish the protection afforded by an 
equal ad valorem rate of duty. 

During the years from 1862 to 1878 the premium on gold in the 
United States had the effect of increasing the protective barrier. For 
the purpose of illustrating the rapidly diminishing amount of pro-- 
tection afforded by an uniform rate of duty of 35 per cent ad valorem,, 
maintained from 1864 to 1886, we have prepared the following table : 





Foreign prices of mer- 
chandise. 


Protection 
afforded 
per unit of 
quantity in 
each year 
by an ad 
valorem 
duty of 35 
per cent. 


Ad valorem* 
equivalent 

in each 
year of the 

specific 
amount of 

duty 

imposed in 

1886. 


Year. 


As shown 
by the 
Econo- 
mists' in- 
dex num- 
ber. 


Equivalent 
m United 

States 
currency. 


1864 


172 
162 
161 
137 
122 
121 
122 
118 
129 
134 
131 
126 
123 
124 
115 
100 
115 
108 
111 
107 
101 
95 
92 


$3.49 
2.59 
2.27 
1.89 
1.71 
1.61 
1.40 
1.32 
1.44 
1.53 
1.45 
1.45 
1.37 
1.30 
1.16 
1.00 
1.15 
1.08 
1.11 
1.07 
1.01 
.95 
.92 


$1.22 
.91 
.79 
.66 
.60 
.56 
.49 
.46 
.50 
.54 
.51 
.51 
.49 
.46 
.41 
.35 
.40 
.38 
.39 
.37 
.35 
.33 
.32 


Fer cent. 
9 


1865 


12 


1866 


14 


1867 


17 


1868 


19 


1869 


20 


1870 


23 


1871 


24 


1872 


22 


1873 


21 


1874 


22 


1875 


22 


1876 


25 


1877 


25 


1878 


2» 


1879 


32 


1880 


28 


1881 


30 


1882 . . 


291' 


1883 


301* 


1884 


32 


1885 


35 


1886 


35 







For a standard of foreign values and of the changes which have 
taken place from year to year in the foreign prices upon which ad 
valorem duties are levied we have taken the well-known index 
numbers of the London Economist. These tables, prepared for the 
purpose of showing the movement of English prices, are widely 
accepted as authority on this subject. They are based on the annual 
average of the wholesale prices in England of 22 articles of commer- 
cial importance. The average of prices for the years 1845-1850, rep- 
resented by the number 100, is used as the standard in each case. 

We have assumed for this comparison that the index number in the 
first column represents the value in dollars and cents of some unit of 
quantity of merchandise imported into the United States. The second 
column shows the equivalent value of the same unit in each year in 
United States currency. The third column shows the relative amount 
of protection on each unit of quantity which would have been afforded 

64467— S. Doc. 547. 60-2 6 



82 



CUSTOMS TARIFFS 1846 TO 1897. 



the American producer in each year by an uniform ad valorem rate of 
35 per cent. The fourth column shows what the equivalent ad va- 
lorem would have been in each year if a specific duty had been levied 
during the whole period equal to the sum assessed in 1887. It will 
be noticed that an ad valorem rate of 35 per cent in 1887 furnishes no 
greater measure of protection than 9 per cent would have afforded 
m 1864. 

There are a number of important changes in business conditions, 
aside from the decline in prices, which have had the effect to diminish 
the protection afforded by tariff rates. These are (1) the much greater 
extent to which undervaluation is now successfully carried on; (2) 
the much greater facilities afforded our merchants for making foreign 
purchases, and the much less time required for the delivery of the 
goods purchased; and (3) the greatly reduced cost of transatlantic 
transportation. A striking example of the effects of cheapened trans- 
portation was furnished by the statement of a large manufacturer be- 
fore your committee, that merchandise could now be transported and 
landed on the wharf in New York from Liverpool more cheaply than 
it could be carted to the same wharf from a factory in Brooklyn. 

It is important to take into consideration in connection with the 
examination of the foregoing table that the relative cost of production 
in Great Britain and the United States in the years named has not 
materially^ changed. The increase of the earnings of labor and the 
resulting increase in the labor cost of production have been greater 
in the United States than in England since 1860, and the actual sum 
required in nearly all cases for the sufficient protection of American 
labor against foreign competition is greater now than in the past. 
The accuracy of the statement of the greater increase since 1860 in the 
earnings of labor in the United States than in Great Britain is shown 
by the following table, in which we have also included the relative 
cost of living in the two countries at the time the comparison of wages 
is made : 

Comparison of earnings and cost of living of worlcingmen in Great Britain and 
the United States in years named. 





Earnings per an- 
num. 


§3 




Cost of living per an- 
nimi. 






1860. 


1885-86. 


1860. 


1885-86. 


Great Britain: 

For each family a 


$292 
184 

735 
468 
399 
303 


$389 
206 

1,242 
720 
540 
420 


33 
12 

69 

54 
35 
39 


Great Britain, for 
each family a 

United States, for 
each person 


$308 
124 


$349 
112 


13 


For each person em- 
ployed a 




United States, for each per- 
son employed: 
Class I c 


5 11 


Class lie 




Class IIIc 




Class IV c 









» Prof. L. Levi, " Wages and earnings of working classes." For years 1857 and 1884 

** Decrease. 

« Mr. Edward Atkinson, The Forum, September, 1888, pages 26 to 27. 

Class I. Specially skilled men, foremen, overseers, boss blacksmiths, carpenters, etc., 
customarily earning $8 to $5 per day at the present time. 

Class II. Average mechanics, engineers, blacksmiths, carpenters, machinists, and paint- 
ers, connected with establishments reported in Vol. XX of the Census, 1865 to 1880, in- 
clusive. 

Class III. All the operatives, except foremen and overseers, in 100 establishments, 
reporting the wages of their working people under more than 1,200 separate titles : bricks, 
marble, furniture, agricultural implements, tin-ware, stoves, boots, hats, cars, wagons, 
flour and saw mills, iron, paper, and textiles, employing men, women, and children from 
20 to 2,000 in each. 

Class IV. Laborers, computed separately, connected with above establishments. 



CUSTOMS TAKIFFS — 1846 TO 189*7. 88 

It will be noticed that while the increase in average wages has been 
much greater in the United States than in Great Britain within the 
period named, the cost of living has increased in Great Britain and 
decreased in the United States. In view of these facts, it is not 
strange that the laborers employed in the production of articles sub- 
ject to low ad valorem rates are vigorously demanding further pro- 
tection, and it is remarkable that in such cases any successful com- 
petition is now possible. 

These considerations establish the necessity for a frequent revision 
of tariff rates if an equal and just protection is to be afforded at 
all times. If all the rates imposed by our war tariff had been main- 
tained without change, the specific rates would now have been ex- 
cessive and the ad valorem rates would have been inadequate. As a 
matter of fact, the specific rates have all, we think without an ex- 
ception, been largely reduced, and the ad valorem rates have also in 
many cases been improvidently cut down. 

The practical question w^hich we have to solve is not the date when 
duties were established or the circumstances or promises under which 
they were levied, but, the desirability of protection being conceded, it 
is, what rates are proper and adequate under existing conditions ? 

INTERNAL-REVENUE TAX ON DISTILLED SPIRITS. 

Sections 29 to 34, inclusive, and sections 36, 38, and 40 of the House 
bill, are intended to modify existing laws relating to the tax on dis- 
tilled spirits. Your committee do not recommend their adoption. 

The sections, when taken together, can not be construed by your 
committee as having any other effect than to open wide the door to 
fraud in the collection of taxes on distilled spirits. The cost of dis- 
tilling spirits from grain, without the tax, is not more on an average 
than 20 to 25 cents per gallon, while the tax on each gallon is 90 
cents, or nearly 40 per cent upon the cost of the spirits. This great 
temptation to fraud led Congress man;^ years ago to pass rigid 
statues relating to taxes upon distilled spirits, which are chiefly em- 
bodied in chapter 4, title 35, of the Revised Statutes. When enacted 
they were found absolutely necessary to make it possible to collect the 
bulk of the tax, as under the laws prior to their passage the frauds 
were so great as to almost entirely destroy the revenue from this source. 

Experience has shown that with all these safeguards it has been 
exceedingly difficult in some sections of our country to enforce the law 
against illicit distillation. Notably has this been the case in several 
States south of the Ohio and Potomac rivers, where large numbers of 
small distilleries were and still are located, about fourteen hundred 
in all. It is quite clear to your committee that the general result of 
the House provisions would be to make it impossible in the future to 
effectively collect the tax upon distilled spirits, as by these provisions 
all safeguards against illicit distilling and all the efficient machinery 
for the detection and punishment of fraud are removed. 

It is estimated that with all existing safeguards there are annually 
produced about 6,000,000 to 8,000,000 gallons that do not pay the tax, 
and it is notably true that in some of the southern markets spirits are 
sold at a price little above the amount of the tax. It would seem that 
if this tax is to be maintained greater restrictions should be provided 
rather than provisions looking to the relaxation of existing law. 



84 CUSTOMS TARIFFS — 1846 TO 1897. 

Section 36 of the House bill is the chief section, and the other sec- 
tions are merely tributary or auxiliary ; it amends section 3255 of the 
Revised Statutes by adding a provision which authorizes the Secre- 
tary of the Treasury to exempt distilleries mashing less than 25 
bushels of grain per day from the operation of the provisions of the 
law relating to the manufacture of spirits, and establishes an entirely 
new principle for the collection of taxes upon spirits produced by 
them. 

The tax is now levied upon the spirits actually produced, whereas 
this new provision requires that upon the class of distilleries named 
the tax shall be levied and collected on the capacity of the distilleries, 
without reference to the amount of spirits actually produced. This is 
an entirely novel provision in our internal-revenue laws relating to 
spirits, as from the beginning the aim has been to collect the tax upon 
the spirits produced. All experience in this and other countries has 
shown that it is impossible to collect the tax simply upon the capacity 
of a distillery as is here proposed. This has been tried in Germany 
and Austria, and both governments were soon forced to abandon the 
system and annul all contracts with distillers, although these con- 
tracts in some cases run for a long period of years, and there, as 
here, the tax is now collected on the actual product. The tax has been 
collected on the product for a great number of years in Great Britain, 
as there, also, it has been found that this is the only safe mode of col- 
lecting the tax. 

This amendment also provides that such distilleries may be run and 
operated without storekeepers or storekeepers and gangers. 

The presence of storekeepers or storekeepers and gangers under 
existing law is found necessary to make sure that the entire jDroduct 
of the distillery pays the tax ; if they are removed the only knowledge 
the internal-revenue officers can have of the amount produced is the 
knowledge imparted by the distiller himself, whose interests would 
be to report the smallest possible production. 

The effect of section 3255 thus amended would therefore be to 
remove from every such distillery all the restraints and safeguards 
now provided by law against illicit distillation, and this applies to 
every distillery which has a practical capacity of producing 100 
gallons of distilled spirits per day, upon which the daily tax would 
be $90. It leaves the distiller without supervision in his work of 
distillation, with the expectation that he will make honest returns at 
the end of each month of the amount distilled. 

A capacity tax must be based upon an estimate of the amount of 
spirits which can be obtained from each bushel of grain within a cer- 
tain fixed time. In practical distillation the best results are secured 
by mashing each bushel of grain in not less than 40 to 45 gallons of 
water with a fermenting period of not less than seventy-two hours. 
But with half the quantity of water and the use of an extra quantity 
of yeast the grain can be fermented and distilled in twelve hours. 
The yield per bushel of grain in this case would be much less, but the 
aggregate quantity of spirits produced daily would greatly exceed 
that permitted by any reasonable official survey, and this increased 
amount would of course escape payment of the tax. But if the 

Eeriod should be extended from twelve to twenty-four or thirty-six 
ours, the capacity, as compared with the measure of the still, would 



CUSTOMS TAKIFFS — 1846 TO 1897. 85 

then be largely increased, and the Government would depend entirely 
for the collection of its revenue upon the honesty of the distiller. 

Each bushel of corn it is estimated produces from 3J to 4 gallons of 
proof spirits with a fermenting period of seventy-two hours. With a 
fermenting period of half that time the yield would probably be 
three-fourths of this amount. As grain is the chief material used, 
the small relative cost of which compared with the tax to be paid 
would enable the distillery to use the grain (which, for the purpose 
cf feeding to stock, loses little of its value) in a wasteful way, so that 
the temptation to force the fermenting period into twelve or twenty- 
four or thirty-six hours, and thus double the product of the distillery, 
would be so great that in most cases its adoption by these small dis- 
tillers would follow. 

This section would afford the opportunity to establish any number 
of small distilleries of a much less capacity than 25 bushels per day, 
in out-of-the-way places, in mountain regions, and in houses and 
cellars, where opportunity of detection would be small, and where, if 
detected, the^^ would only be required to pay tax on the declared 
capacity of the distillery. 

These small distilleries could be set up at a slight cost, would be 
portable, and could be removed from place to place easily without 
detection, and the product of a single week of any one of these small 
stills would more than pay for the original cost of the apparatus. 

From the experience of the Internal Kevenue Office for many years 
it is believed that the tax is now collected upon all spirits distilled in 
the large distilleries, as in them the safeguards of existing law have 
proved effectual, and the chief trouble in the administration of the 
law results from the difficulty of controlling small distilleries and sup- 
pressing illicit distilleries in mountain regions and in out-of-the-way 
places. But for the frauds in the States where these small distilleries 
most abound the system for the collection of tax on distilled spirits 
would be regarded as perfect as practicable. These- frauds, however, 
do not probably exceed in the aggregate more than 10 per cent of the 
entire amount of spirits distilled in the country. It is because of the 
safeguards alluded to that the tax has yielded so large a revenue. 

If the percentage of fraudulent distillation should be measurably 
increased it would not be long before the large distilleries which now 
pay a tax upon all the spirits produced would be obliged to abandon 
the field in competition with small distilleries which would not be re- 
quired to pay upon anything but the estimate of the amount produced — 
on the capacity of their stills. 

The small distillers have no reason to ask for this legislation if en- 
gaged in the honest production of spirits. The cost to them of such 
production, so far as the Government is concerned, is no greater than 
to the distilleries of larger capacity, as the cost of supervision through 
the medium of gangers, storekeepers, etc., is not paid by them, but out 
of the Treasury, and there is no reason why any honest distiller, 
whether his distillery be of large or small capacity, should complain 
of government supervision, i. e., if he means to pay the tax upon the 
actual amount of spirits produced. 

Whatever may be the strength of public opinion in the States where 
these small distilleries are numerous, the Government can not afford 
to relax the efficient and necessary safeguards thrown around the 



86 CUSTOMS TARIFFS — 1846 TO 1897. 

production of spirits simply for the purpose of relieving these people 
from proper supervision which compels the payment of the tax. But 
the effect of section 36 would be not only to open the door for fraud 
where these small distilleries are noAv located, but with the temptation 
of a profit of 400 per cent in favor of successful illicit distillation the 
small distilleries would soon be found in everv State of the Union 
where either corn or molasses could be easily procured, and the dis- 
tiller honestly paying his tax, whether small^or large, would soon 
disappear. 

It may be said that the section only authorizes the Secretary of the 
Treasury to exempt such distilleries from the restrictive provisions 
of the Revised Statutes and that he may refuse these exemptions. 
But this officer has no discretion; he must levy the tax upon the ca- 
pacity of the distillery, and this mode of levy would be the primal 
source of fraud. 

But if this section should become a law no Secretary of the Treas- 
ury would feel that he had any discretion respecting its other re- 
quirements, as they would be no more imperative upon the Secretary 
if the laAv should read " the Secretary of the Treasury shall exempt 
all distilleries," etc. The word " may," here used, is equivalent to a 
legislative direction to the Secretary of the Treasury as to what he 
shall do in the case described. 

It is an expression of the legislative will that in cases of distilleries 
mashing less than 25 bushels of grain per da}^ the existing law should 
not apply with its rigid requirements, but that in such cases the in- 
tegrity of the distiller should be substituted for the restraints of law 
applied to distilleries having a larger capacity. 

It is true that the elaborate provisions of our internal-revenue laws 
respecting the punishment for illicit distillation of spirits are rigorous 
and the fines and penalties in many cases severe, but they are abso- 
lutely essential to the enforcement of the law and to the collection of 
the revenue derived from the distillation of spirits. These laws are 
respected and obeyed without question by nine-tenths of our people, 
and in a large portion of our territory. The penalties, though severe, 
are only for wrongdoing, and it would be extremely unwise to remove 
the restrictions which operate as a protection to all manufacturers of 
spirits, who now honestly pay their taxes, for the purpose of placating 
individuals or localities which, it is well understood, hold all our rev- 
enue laws in contempt. If this source of revenue is to be abandoned 
it should be done openly by a repeal of the statutes rather than by 
their relaxation to an extent which would ultimately end in this 
result. 

The Commissioner of Internal Revenue, with the approval of the 
Secretary of the Treasury, is authorized to make such rules and regu- 
lations as may be necessary to carry out the provisions of the section ; 
thus substituting for provisions of the statute restrictive in their na- 
ture, which apply to all distillers, the rules and regulations which a 
Commissioner of Internal Revenue, with the approval of the Secre- 
tary of the Treasury, may choose to make respecting this class. But 
these rules and regulations must be in accord with the spirit of the 
section, which is that every restraint of law shall be removed from a 
distiller who mashes less than 25 bushels of grain per day and must 
not be in contravention of the novel provision, hitherto unlaiown in 
our laws, of making two rules for the collection of the tax, namely: 



CUSTOMS TARIFFS 1846 TO 1897. 87 

the capacity rule for one set of distillers and the rule of the amount 
of spirits produced for another. The injustice of such legislative 
discrimination need only be stated to be condemned. 

Section 36 is supplemented by other provisions intended to shield 
not only these small distillers but all distillers from the rigorous 
provisions of existing law. 

Section 30 is a complicated section, having the effect to impede any 
process looking toward the arrest or prosecution of offenders under 
the internal-revenue laws by providing that no warrant shall issue 
upon information and belief, except upon the affidavit of collector, or 
deputy collector, or internal-revenue agent, thus excluding all other 
revenue officers, such as storekeepers, gangers, etc., who, by reason of 
their official positions, may have information and belief which would 
justify them in making complaint, and no private person can make 
complaint except the facts are within his own personal knowledge. 

It provides, further, that no fee shall be paid to either marshals^ 
clerks, or commissioners unless there be a conviction, or unless the 
prosecution has been approved either before or after such arrest by 
the attorney of the United States for the district where the offense 
is alleged to have been committed, or unless the prosecution was com- 
menced by information ir indictment. Thus, in cases of violations of 
the internal-revenue laws, it would be necessary for a complicated 
investigation to be gone through with before any such prosecution 
could be instituted. 

It is impossible for internal-revenue agents to hear complaints and 
thus be able to make affidavit on information and belief, as there are 
only 20 of them in all, and they are occupied chiefly in the examina- 
tion of accounts, giving information to officers as to their method of 
conducting business, etc. Collectors and deputy collectors are en- 
gaged in the detail work of their offices and may be at a great dis- 
tance from the place where the fraud is being committed. The sec- 
tion would require preliminary trial by a collector or deputy collector 
before a prosecution could be instituted. The marshals, who under 
the law are required to execute any process presented, are informed 
in advance that they shall have no pay unless there is a conviction, 
which necessarily implies that the marshal, before he serves process, 
must enter into an examination of the probability of a conviction 
or else discharge his duties without compensation. 

Section 34 minimizes the penalty for intentional violation of the 
intern ah revenue laws. This section is a substitute for section 3176 of 
the Revised Statutes, which provides that if any person refuses or 
neglects to make any return or list for taxation, as required by law, 
or who renders a false or fraudulent return or list, the Commissioner 
of Internal Revenue shall assess the tax, and in case of any return of 
a false or fraudulent list or valuation, the commissioner shall add 
100 per cent to such tax. So that in case of actual fraud, under 
section 3176 of the Revised Statutes, the penalty is 100 per cent ; but 
in case of a refusal or neglect only, except in cases of sickness or 
absence, the added penalty is 50 per cent; the penalty in both cases 
being assessed as a part of the tax. 

Section 34 of the bill amends this section of the Revised Statutes 
by substituting a uniform penalty of 25 per cent, and interest at 10 
per cent from the time when such tax is due and payable; that is to 
say, if an illicit distiller is caught, or if a distiller makes a false and 



88 CUSTOMS TAKIFFS 1846 TO 1897. 

fraudulent return, instead of 100 per cent penalty as now provided, 
he is only required to pay a penalty of 25 per cent. 

Section 3332 of the Revised Statutes provides that in case a regis- 
tered distillery, having a producing capacity of less than 150 gallons 
a day, shall violate the law respecting such distillery, and having 
been declared forfeited by a judgment of the court for a violation of 
the internal-revenue laws, such still, etc., shall be destroyed so as to 
prevent its use for the purpose of distilling. This section of the 
Revised Statutes is amended by section 38 of the bill so that in case 
of judgment of forfeiture the seizing officer shall remove such still, 
etc., to a place of safe storage, where it shall be sold, and that it shall 
be so removed without mutilation. The reason for the present law 
was that a distillery of the capacity described in this section, having 
been detected at one place; could, unless destroyed, be easily removed 
to another and again begin its operations, as had frequently been done 
prior to the passage of the law ; and it was thought that the destruc- 
tion of the still was an effectual method of preventing illicit distilla- 
tion by means of these small distilleries. If the effect of a judgment 
of forfeiture shall only be to require the seizing officer to carefully 
preserve and store the still without mutilation, it will soon renew its 
work in some other convenient locality where the vigilance of revenue 
officers could, for a time at least, be eluded, as stills of this capacity 
are portable and easily transferred from one neighborhood to another. 

In order that the Commissioner of Internal Revenue might have 
knowledge of every still manufactured in the country and its loca- 
tion, enabling him thereby to pursue the still from the time of its 
manufacture until it engaged in the production of spirits to be taxed, 
section 3244 of the Revised Statutes provides that a manufacturer of 
stills shall pay an annual tax of $50, and $20 for each still or worm 
for distilling made by him ; and section 3265 of the Revised Statutes 
requires such manufacturer before the same is removed from the 
place of manufacture to notify the collector of the district in which 
such still, boiler, or other vessel is to be used or set up, by whom it is 
to be used, its capacity, and the time when the same is to be removed 
from the place of manufacture ; and also provides that it shall not be 
set up without the permit of the collector in writing for that purpose. 
These wholesome provisions, taken together, were intended to prevent 
persons from manufacturing stills or procuring them from manu- 
facturers without the knowledge of the proper revenue officers of the 
Government. But section 40 of the proposed bill repeals all laws 
which impose these special taxes, and thus stills would be manufac- 
tured without the knowledge of the office of the Commissioner of In- 
ternal Revenue and without opportunity of the revenue officers to 
know when, where, or how such stills were to be set up and used. 

These sections constitute such a modification of our present revenue 
system, as respects the collection of taxes from distilled spirits, as will 
make it easy for those disposed to engage in illicit distilling to do so 
with impunity, and your committee can not but regard these pro- 
visions as seriously endangering the efficacy of our entire system of 
laws which provide for the collection of revenue from distilled spirits. 

THE SUBSTITUTE PROPOSED BY THE FINANCE COMMITTEE. 

The House bill (H. R. 9051) under consideration was received by 
3^our committee July 25, and was immediately referred to the follow- 



CUSTOMS TARIFFS — 1846 TO 1897. 89 

ing subcommittee: Messrs. Allison, of Iowa, chairman; Aldrich, of 
Khode Island; Jones, of Nevada; Hiscock, of New York; Beck, of 
Kentucky; Harris, of Tennessee, and Voorhees, of Indiana, who re- 
ported the same back, September 25, to the full committee, with an 
amendment in the nature of a substitute, which was adopted by the 
full committee and reported to the Senate this day by Mr. Allison. 

In the preparation of the substitute submitted for the consideration 
of the Senate, it has been the purpose of your committee to present 
a measure which would, as far as possible, fulfill the important re- 
quirements of revenue revision which we have enumerated. The 
numerous failures and defects of the House bill rendered the task of 
amending that bill impossible, and made the preparation of a com- 
prehensive and consistent measure of relief and revision necessary. 
We submit this substitute to the judgment of the Senate, and invite 
for it full and careful scrutiny. The time which has elapsed since the 
House bill reached the Senate has been diligently employed by your 
committee in a careful investigation of the diverse and important 
questions involved in a general tariff revision, and in hearing such 
representatives of the vast number of interests affected by changes in 
the tariff schedules as could be heard in the limited time at their 
disposal. 

Other interested parties are desirous of being heard, and it is the 
intention of the committee, with the approval of the Senate, to give 
such time to further hearings as shall be possible during the period 
the bill may be under discussion, with a view of eliciting the fullest 
information, in order that the provisions of the substitute, and of 
such amendments as shall be suggested, may be acted upon with the 
greatest degree of intelligence. 

The committee estimate that the annual revenues would be reduced 
by the provisions of the substitute as follows : By the reduction of the 
duty on sugar, $27,759,783.95 ; by adding to the free list the 42 items 
named in Appendix C, $6,428,095.56 ; by the abolition of the internal- 
revenue taxes on the production or sale of tobacco and the reduction 
of the tax on cigars, $24,371,460.98; and by the provisions which 
allow the use of alcohol in the industrial arts free from tax, $7,000,000, 
or a total reduction of $65,559,340.49. 

An estimate has also been carefully prepared (Appendix B) of the 
effect which the other changes in the tariff schedules would have upon 
importations and the revenue. If this estimate should prove to be 
correct, the total reduction in revenue effected by the substitute 
would be $73,668,994.30. 

In order to obtain the necessar}^ reduction of revenue, the com- 
mittee have selected such duties or taxes for reduction or repeal as 
would, while effecting that object, secure the most beneficial results 
to the masses of our people, and would not disturb or injure any in- 
dustry or pursuit entitled to protection. 

The excessive duty of from 2 to 3-| cents per pound now imposed 
upon sugar adds a considerable sum to the daily cost of living of every 
family in the United States, where in most cases the cost of sugar is 
greater than the cost of bread. The high rates of duty which have 
been levied upon this important article of food have not successfully, 
developed the sugar-producing industry of the United States. The 
great natural advantages which the producers of cane sugars in the 
tropical islands have over those of the United States preclude domestic 



90 CUSTOMS TARIFFS — 1846 TO 1897. 

competition upon equal terms. If it were not for the fact that parties 
interested in the production of sugar from sorghum or beets are 
confident of the rapid development of these industries in the United 
States, the committee would recommend a still greater reduction in 
the rate of duty upon sugar, as the advantages of this reduction 
would be felt through a larger circle than any other which could be 
made in our tariff schedules. 
^ The articles which are placed on the free list include jute, jute butts, 
sisal grass, manila, and other crude materials, not produced in this 
country, whose free admission would benefit both the producers and 
consumers of manufactures from these materials. 

The provisions of the substitute which allow the use of alcohol in 
the industrial arts free from taxation would prove of great benefit 
to a large number of important manufacturers. Alcohol is used in 
the production of more than five hundred chemical and pharmaceu- 
tical preparations and in msmj of the mechanical and industrial arts, 
and its use in all these directions would be largely extended if the 
onerous tax should be abolished. The heavy tax upon alcohol unnec- 
essarily increases the price of many manufactured products, with no 
corresponding benefit, except the resulting revenue, which is now 
unnecessary. 

Your committee have considered numerous suggestions for the 
repeal of all internal-revenue taxes and the abolition of the entire 
internal-revenue system, but they deem the adoption of this course at 
present both impracticable and unwise, not only because the repeal 
of these taxes would create a large annual deficit, but for the further 
reason that the taxes levied on distilled spirits used as a beverage 
and on beer should be retained, and the legislation to protect American 
dairy products from fraudulent imitations should be enforced. 

The proposition for a repeal of all internal-revenue taxes on 
tobacco is presented in compliance with a universal demand. 

The provisions of the carefully prepared bill to prevent under- 
valuations, heretofore reported from the Committee on Finance and 
adopted by the Senate, are incorporated in the substitute. 

We have inserted a provision intended to prevent the importation 
of all articles of foreign manufacture when marked or labeled in such 
a manner as to represent that they were manufactured in the United 
States. 

Section 39 provides that upon the exportation of articles manu- 
factured from dutiable imported materials the entire sum paid for 
duties on such materials shall be repaid in the form of a drawback. 

In the revision of the dutiable schedules and the free list submitted 
constant effort has been made to correct the inequalities and to elimi- 
nate the ambiguities of the existing tariff, and careful attention has 
been given to the recommendations of the executive officers and to 
the statements of merchants, manufacturers, and workmen whose 
business has suffered from admitted defects. 

In pursuance of our general plan to lessen the evils of undervalua- 
tion; to secure more certainty, uniformity, and equality in the col- 
lection of duties, as well as economy in administration, specific or 
compound rates have been substituted for ad valorem rates wher- 
ever practicable, or when the necessary data could be obtained. 
Whenever changes of this character have been made they have been 
adjusted upon information obtained from customs experts or from 
other reliable sources. 



CUSTOMS TAEIFFS — 1846 TO 1897. 91 

It will be observed that all of the tariff schedules have been thor- 
oughly revised, rearranged, and greatly simplified. They have been 
divided into paragraphs and numbered consecutively in order that in 
the future amendments may be made to a single paragraph or sched- 
ule without a general reenactment of all the schedules, as is now 
necessary to prevent confusion. The number of paragraphs has been 
reduced from 495 in the tariff of 1883 to 440 in the substitute 
submitted. 

To secure the proper relation between the rates imposed upon the 
numerous articles produced in our related and interdependent indus- 
tries is the most difficult problem of tariff adjustment. The commit- 
tee have endeavored, in the revision of rates proposed, to accomplish 
this necessary equalization. Eeductions have been made whenever 
they have seemed desirable, and we have increased rates whenever it 
seemed necessary to preserve the workingmen engaged in any Amer- 
ican industry requiring protection from ruinous or unequal com- 
petition. 

The present anomalous and inadequate duties on tin and terne plates 
have received the attention of your committee, who believe that such 
a readjustment of these rates should be made as would encourage the 
manufacture of these articles in this country. We have not, however, 
up to this time been able to obtain the definite information upon which 
to base a recommendation for an increase of rates upon the gauges 
which could now or might in the near future be produced in this coun- 
try if protection were afforded ; but as soon as the requisite informa- 
tion can be obtained we shall offer an amendment for this purpose. 

We also, if found necessary after further examination, reserve the 
privilege of suggesting amendments to other paragraphs. 

In all the numerous changes suggested your committee have had 
constantly in view the preparation of a consistent measure whose 
beneficent influences would be felt in every section and by every class 
of our people, which would give greater diversity to our industries, 
and by strengthening and invigorating the American system of pro- 
tection secure the harmonious development and prosperity of agri- 
culture, manufactures, and commerce. 

The differences between the House bill and the substitute reported 
by your committee are fundamental. The House bill has been formu- 
lated on the theory that a diminution of revenues can only be secured 
by a reduction or repeal of protective duties, and that tariff revision 
means simply that indiscriminate cutting down of rates which encour- 
ages importations, benefits foreign manufacturers, and produces free 
trade. 

The substitute proposes to reduce revenues and at the same time to 
preserve the American system. It is based upon the idea that tariff 
revision implies an equitable readjustment of duties in the interest and 
for the benefit of the people of the United States, and in the distribu- 
tion of rates its framers have not hesitated to erect or to maintain de- 
fensive barriers which would carry confidence and comfort into 
American homes. 

The committee express regret that through severe illness they have 
been deprived of the mature judgment and counsel of the chairman of 
the Finance Committee, Justin S. Morrill, of Vermont, the author of 
the tariff bill of 1862, which formed the basis of our present protective 
system. 



APPENDICES. 



Appendix A. 
SPECIFIC DUTIES. 

In 1795 Secretary Hamilton reports to tlie House of Representatives that, by- 
existing laws, about one-third of the duties was derived from articles rated 
ad valorem, and adds : 

" In other nations, where this branch of revenue, as with us, is of principal 
or very considerable consequence, and where no peculiarity of situation has 
tended to keep the duty low, experience has led to contract more and more the 
number of articles rated ad valorem, and, of course, to extend the number of 
those rated specifically — that is, according to ¥/eight, measure, or other rules of 
■quantity. The reason of this is obvious; it is to guard against evasions, which 
infallibly happens in a greater or less degree when duties are high. * * * 
It is needless to repeat that this will contribute as much to the interest of the 
fair trader as to that of the revenue. 

" It is believed that in our system the method of rating ad valorem could, 
with convenience, be brought within a much narrower compass, and it is evi- 
dent that to do so will contribute materially to the security of the revenue." 
(American State Papers, Finance, vol. 1, p. 348.) 

Secretary Gallatin, reporting to the Senate in 1801, said: 

" In order to guard as far as possible against the value of goods being under- 
rated in the invoices, it would be eligible to lay specific duties on all such 
articles now paying duties ad valorem as may be susceptible of that alteration." 
(American State Papers, Finance, vol. 1, p. 702.) 

Secretary Dallas, reporting to the House of Representatives in 1816, says : 

"Articles imported to a great amount should rather be charged with specific 
duties upon their weight and measure, in order to guard against evasions and 
frauds, than with ad valorem duties on their value." (American State Papers, 
Finance, vol. 3, p. 91.) 

Secretary Crawford, in 1817, in the report concerning revision of the revenue 
laws already referred to, calls attention to the subject of frauds, particularly 
in the importation of articles upon consignment paying ad valorem duties, and 
recommends a series of remedial provisions, which are mainly applicable to 
importations subjected to ad valorem duty, to which he adds : 

" Whatever may be the reliance which ought to be placed in the efficacy of the 
foregoing provisions, it is certainly prudent to diminish as far as practicable 
the list of articles paying ad valorem duties," and submits a list of one hundred 
and twenty-four enumerations to be transferred to the class of specifics. In 
1819 he submitted a further list. (American State Papers, Finance, vol. 8, 
pp. 236, 415.) 

Secretary Meredith, in his report of December 3, 1849, says : 

" I propose a return to the system of specific duties on articles on which they 
can be conveniently laid. The effects of the present ad valorem system are 
twofold, viz, on the revenue and on our own productions. Experience has, I 
think, demonstrated that, looking exclusively to the revenue, a specific duty is 
more easily assessed, more favorable to commerce, more equal, and less exposed 
to frauds than any other system. Of course such a duty is not laid without 
reference to the average cost of the commodity. This system obviates the diffi- 
culties and controversies which attend an appraisement of the foreign market 
value of each invoice, and it imposes an equal duty on equal quantities of the 
same commodity. Under the ad valorem system goods of the same kind and 
quality, and between which there can not be a difference in value in the same 
market at any given time, nevertheless may often pay different amounts of 
duty. Thus the hazards of trade are unnecessarily increased. 

92 



CUSTOMS TARIFFS 1846 TO 1897. 93 

" To levy an ad valorem duty on foreign valuation equably at the different 
ports is believed to be impossible. Tbat the standard of value at any two ports 
is precisely the same at any given time is wholly improbable. The facilities 
afforded to frauds upon the revenue are very great, and it is apprehended 
that such frauds have been and are habitually and extensively practiced. The 
statements annexed (marked O), to which I invite special attention, exhibit in 
a strong light the dangers to which this system is necessarily exposed. 

"As the standard of value at every port must at last depend upon the average 
of the invoices that are passed there, every successful attempt at undervaluation 
renders more easy all that follow it. The consequences are, not only that the 
revenue suffers, that a certain sum is in effect annually given by the public 
among dishonest importers as a premium for their dishonesty, but that fair 
American importers may be gradually driven out of the business and their 
places supplied by unknown and unscrupulous foreign adventurers." 

The adoption of specific duties has been uniformly favored by the executive 
officer of the Government, and has been specially recommended by a number of 
the Secretaries of the Treasury in recent years. 

Secretary Bristow, in his annual report for 1876, in commenting upon the 
administration of the customs revenue, said : 

"Another remedy, and the most effective which could be adopted for correct- 
ing the evils of the appraisement system, is the substitution, so far as prac- 
ticable, of specific for ad valorem duties. This change would work a great 
reduction in the amount of labor requiring the knowledge of experts. The 
entire process of ascertaining duties would be more simple, certain, and safe. 
Opportunities for collusive undervaluation would be greatly lessened, and if 
errors were committed they could not, as to specific rates and amounts, be 
accounted for except upon the supposition of culpable negligence or actual 
fraud; whereas, in respect to ad valorem duties, an error of judgment may 
readily be assigned as a sufficient explanation. 

" Such change, either with or w^ithout a decrease in the number of dutiable 
articles, would insure a very considerable reduction of the force at the chief 
ports, with a consequent diminution of expenses." 

Secretary Sherman, in his report to Congress for 1878, made the following 
suggestions with respect to specific duties: 

" While not recommending a general revision of the tariff at the present time, 
it is deemed important that upon some articles the ad valorem duties now 
assessed should be converted into specific duties. As a rule, specific duties are 
to be preferred to either ad valorem or compound rates, and in any future re- 
vision of the tariff it is hoped that Congress will give preference to this system 
of imposing duties as far as practicable. The argument in favor of specific 
duties applies with great force to kid gloves, concerning the value of which, 
under the present ad valorem duties, serious differences of opinion have oc- 
curred between the importers and the Government during the past year, which 
have led to protracted delays in the ascertainment of the dutiable value, and 
consequent injury to the mercantile community." 

In his report on the collection of duties for 1885 the late Secretary Manning 
said: 

" In a system of ad valorem rates there are two critical points : One is duti- 
able value and the other is rate of duty. The present rate of duty on certain 
silk goods is 50 per cent of the market value at the time of exportation in the 
principal markets of the country, or what is equivalent to one-half of the im- 
portation. If the law were so administered by the Treasury Department that 
on the importation of one importer 50 per cent was levied, and on the importa- 
tion of another importer 40 per cent, and on that of another importer 30 per 
cent there would be a general outcry. So there would be if an importer at New 
York was required to pay only 30 per cent and if of another at Buffalo was de- 
manded 40 per cent and of another at Chicago was required 50 per cent. But 
none the less illegal and intolerable result would follow if the dutiable value on 
one importation were fixed at $100, on another, by the same vessel, at $80, and 
on another, by the same vessel, at $60, the merchandise in all of the three being 
similar. If importers can illegally control dutiable values, they can control the 
amount of duties paid on the merchandise, although the ad valorem rate may be 
fixed and uniform for everybody and every port in the country. 

******* 

" I do not make a recommendation to Congress for the restoration of the * old 
moiety system ' and the statutory inducement to informers, or the law con- 
cerning intent and burden of proof, which existed from 1799 to 1874. And I do 



94 CUSTOMS TARIFFS 1846 TO 1897. 

not so recommend for tlie reason that the purpose of the House and Senate, in 
respect to the simplification of the rates of duty and a prudent enlargement of 
the application of specific rates, is necessarily unknown. Should some such Jast- 
named change be not made, I have little faith that the existing power of the 
Executive and of the courts will be adequate to secure honest invoices and full 
appraisement." 

* * * * ♦ * * 

" The following extracts from the report of Mr. Forward, made nearly half a 
century ago, are instructive now, by way of showing his appreciation of the rela- 
tion between ad valorem and specific rates, and the light in which foreign manu- 
facturers sending their goods to this country on consignment were then 
regarded : 

" ' With a view to guard the revenue against fraudulent undervaluations which 
can not be entirely prevented by the existing scheme of ad valorem duties, spe- 
cific duties are proposed in nearly all cases when practicable. The operation of 
the system of specific duties may not be perfectly equal in all cases, in respect to 
the value of the articles included under it. But this inconvenience is more than 
compensated by the security of the revenue against evasions, and by the tend- 
ency of specific duties to exclude worthless and inferior articles, by which pur- 
chasers and consumers are often imposed on.' 

« :!: « H: -^ :!: 4= 

" One advantage, and perhaps the chief advantage, of a specific over an ad 
valorem system is in the fact that, under the former, duties are levied by a posi- 
tive test, which can be applied by our ofiicers while the merchandise is in the 
possession of the Government, and according to a standard which is altogether 
national and domestic. That would be partially true of an ad valorem system 
levied upon ' home value,' but there are constitutional impediments in the way 
of such a system which appear to be insuperable. But under an ad valorem sys- 
tem the facts to which the ad valorem rate is to be applied must be gathered in 
places many thousand miles away, and under circumstances most unfavorable 
to the administration of justice." 

The present Secretary of the Treasury, in that portion of his last annual re- 
port relating to the administration of the customs laws, used the followiijg lan- 
guage : 

" Whatever the rates of customs taxation may be, the laws for the collection 
of the same should be made as efficient as possible. In this the bona-fide im- 
porter, who wishes to gain only the legitimate profits of his business, the home 
manufacturer, and laborer are equally interested. They all have a right to de- 
mand that the laws be so administered as to give them every possible protec- 
tion in their business. The high ad valorem tariff of the last quarter of a cen- 
tury has been the fruitful cause of devices to gain improper advantage at the 
custom-house. It is, therefore, desirable that in revising and reducing rates of 
duty they should be made specific instead of ad valorem so far as the nature of 
the merchandise will admit. Theoretically considered, ad valorem are prefera- 
ble to specific duties ; but in practice, under such rates as we have had and must 
continue to have for years to come, the former are the too-easy source of de- 
ception and inequality at the custom-house. Congress has it in its power to 
change, from time to time, as may be advisable, specific rates so as to meet any 
permanent changes in values." 



CUSTOMS TARIFFS 1846 TO 1897. 



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96 



CUSTOMS TARIFFS — 1846 TO 1897. 

Appendix C. 



ADDITIOISrS TO PREE LIST BY PROPOSED SEITATE SUBSTITUTE. 



Acorns, raw, dried or undried, but un- 
ground. 

Baryta, sulphate of, or barytes, un- 
manufactured. 

Beeswax. 

Books and phamphlets printed exclu- 
sively in languages other than Eng- 
lish. 

Braids, plaits, flats, .laces, etc., for 
ornamenting hats, etc. 

Bristles, raw or unmanufactured. 

Bulbs and bulbous roots, not edible. 

Chicory root, raw, dried or undried, 
but unground. 

Coal, slack or culm. 

Coal tar, crude. 

Curling-stone handles. 

Currants, Zante or other, dried. 

Dandelion roots, raw, dried or un- 
dried, but unground. 

Eggs' yolks. 

Feathers and downs of all kinds, crude 
and unmanufactured. 

Jute. 

Jute butts. 

Manila. 

Ramie. 

Sisal grass. 

Sunn. 



All other textile grasses or fibrous sub- 
stances unmanufactured or un- 
dressed. 

Floor matting, known as Chinese mat- 
ting. 

Grease and oils, such as are commonly 
used in soap making or wire draw- 
ing, etc. 

Human hair, raw, uncleaned and not 
drawn. 

Mineral waters, not specially enumer- 
ated. 

Molasses, testing not above 56 degrees. 

Olive oil, for manufacturing or me- 
chanical purposes. 

Nut oil, or oil of nuts. 

Opium, crude or unmanufactured. 

Potash, crude carbonate. 

Potash, caustic or hydrate. 

Potash, nitrate of, or saltpeter. 

Potash, sulphate of. 

Potash, chlorate of. 

Pags, all not enumerated. 

Hemp seed. 

Rape seed. 

Sponges. 

Sand. ] 

Tar and pitch, of wood. 

Turpentine, spirits of. 



CUSTOMS TARIFFS — ^1840 TO 1897. 



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98 



CUSTOMS TAEIFFS 1846 TO 1897. 

Appendix E. 



Comparative statement hy census report of 1880 of articles of domestic pro- 
duction, l)y sections, affected J)p tariff changes in the Mil H. R. 9051, as it 
passed the House of Representatives. 



Article. 



Cotton States. 



Other States. 



Jute manufactures 

Dye-wood extracts 

Chocolate (cocoa) 

Grindstones 

Sattan and whalebone. 

'Glass manufactures 

Ink 



Oilcloths 

Wnes 

Nails and spikes 

Needles and pins 

Steam fittings and heating apparatus. 

Ivory and bone work 

Straw goods 

Toys and games 

Slacking 

Lead, bar, pipes, sheets, etc 

Slate mantels, marble mantels, etc. . . 

Castor oil 

Scales and balances 

Sewing machines and attachments. . . 

Steel springs 

Stamped ware 

Bags 



Salt. 

Soap and candles 

Stone and earthen ware 

Confectionery 

Brushes and brooms 

3ron work, architectural 

]Foundry and machine-shop products 

Manufactures of wool of aU kinds 

Planed lumber. 

Brick and tile 

Marble and stone work 

Paints 

Type founding 

Starch 

Cordage and twine 

Paper manufactures 

Hats and caps not wool 

Instruments, professional and scientific 

Wire and wire work 

Tallow and grease 

Beans 

Baking and yeast powders 

Book binding and blank-book making 

Boxes, fancy and paper 

Brass castings 

Carriages, wagons, etc 

Coffee and spices, roasted and groimd 

Drugs and chemicals 

S'umiture 

Hardware 

Iron bolts, washers, nuts, etc 

Kaolin and ground earth 

Linseed oil 

Neat's-foot oil 

Patent medicines and compounds 

Tin ware, copper ware, and sheet-iron ware. 

Tools, not cutlery 

Wooden ware 



Total. 



Cotton manufactures. 

Wool 

Sawed lumber 



Total 

Grand total . 



None. 

None. 

None. 

None. 

None. 

None. 

None. 

None, 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

None. 

$91,300 

213,538 

291,935 

129, 702 

1, 756, 361 

288, 328 

25,250 

7,091,959 

1,800,873 

2,096,385 

2,644,595 

803, 310 

19, 330 

10,000 

6,000 

24, 000 

645, 547 

6,300 

37,900 

10,200 

194, 105 

230, 370 

38,500 

159,369 , 

262,038 

28,200 1 

4,278,292 

451,201 

599,607 I 

1,960,680 ! 

8,900 I 

240,000 ! 

69,795 

700 

500 

409,932 

2,862,505 

600 

338, 350 



30,126,457 



15,938,712 
15,786,767 
30,018,858 



61,744,337 



91,870,794 



5,253,038 

1,302,153 

184,555 

526,777 

21,154,571 

1,629,413 

5,844,587 

2,486,533 

5,629,240 

■ 1,378,023 

5,127,840 

1,454,901 

9,345,759 

1,502,613 

1,491,474 

5,600,671 

1,030,660 

653,900 

3,252,460 

13,863,188 

3,654,862 

3,512,423 

9,635,300 

4,616,028 

26,260,792 

7, 814, 027 

23, 880, 672 

10,272,527 

2,084,287 

207,286,509 

265,452,040 

34, 706, 971 

30,188,992 

30,611,840 

23,371,337 

2,220,298 

7,471,742 

12,468,171 

48, 454, 367 

21,296,807 

1,601,194 

19,954,423 

13,535,908 

2,844,680 

4,722,098 

11,817,395 

7,403,515 

10,780,542 

100,463,044 

22,473,693 

38, 374, 051 

75,885,045 

22,644,793 

9,833,330 

1,385,962 

15, 393, 112 

258,586 

14,273,562 

45,233,533 

4,235,968 

4,897,124 



1,196,104,265 



176,151,398 
139,894,984 
203,249,871 



519,296,253 



1,715,400,518 



CUSTOMS TARIFFS 1846 TO 1897. 



99 



Appendix F. 

PARAGRAPHS OF^DOUBTFUL INTERPRETATION IN HOUSE BILL 

(H. R. 9051). 

[Compared with text of present law.] 

Present Law. H. R. 9051. 



CHEMICALS. 

All preparations of coal-tar, not col- 
ors or dyes, not specially enumerated 
or provided for in this act, twenty per 
centum ad valorem. 

All coal-tar colors or dyes, by what- 
ever name known and not specially 
enumerated or provided for in this 
act, thirty-five per centum ad valorem. 

All barks, beans, berries, balsams, 
buds, bulbs, and bulbous roots, and ex- 
crescences, such as nutgalls, fruits, 
flowers, dried fibers, grains> gums, and 
gum resins, herbs, leaves, lichens, 
mosses, nuts, roots and stems, spices, 
vegetables, seeds (aromatic, not gar- 
den seeds), and seeds of morbid 
growth, weeds, woods used expressly 
for dyeing, and dried insects, any of 
the foregoing of which are not edible, 
but which have been advanced in value 
or condition by refining or grinding, or 
by other process of manufacture, and 
not specially enumerated or provided 
for in this act, ten per centum ad 
valorem. 

Opium, crude, containing nine per 
cent, and over of morphia, one dollar 
per pound. The importation of opium, 
containing less than nine per cent, mor- 
phia is hereby prohibited. 

EARTHENWARE AND GLASSWARE. 

Brown earthenware, common stone- 
ware, gas-retorts, and stoneware not 
ornamented, twenty-five per centum 
ad valorem. 



China, porcelain, parian, and bisque, 
earthen, stone, and crockery ware in- 
cluding plaques, ornaments, charms, 
vases, and statuettes, painted, printed, 
or gilded, or otherwise decorated or 
ornamented in any manner, sixty per 
centum ad valorem. 



China, porcelain, parian, and bisque 
ware, plain white, and not ornamented 
or decorated in any manner, fifty-five 
per centum ad valorem. 



CHEMICALS. 



All preparations of coal-tar not col- 
ors or dyes, and not acids of colors 
and dyes. Free list. 

Aniline oil and its homologues. Free. 



All barks, beans, berries, balsams, 
buds, bulbs, bulbuous roots, and ex- 
crescences, such as nutgalls, fruits, 
flowers, dried fibers, grams, gums, and 
gum resins, herbs, leaves, lichens, 
mosses, nuts, roots, and stems, vege- 
tables, seeds, and seeds of morbid 
growth, weeds, woods used expressly 
for dyeing, and dried insects, any of 
the foregoing which are not edible and 
not specially enumerated or provided 
for. Free list. 



Opium, crude, and not adulterated, 
containing nine per centum and over 
of morphia, for medicinal purposes. 
Free list. 



EARTHENWARE AND GLASSWARE. 

Brown earthenware, common stone- 
ware, gas-retorts, and roofing tiles not 
specially enumerated or provided for, 
and not decorated in any manner, 
twenty per centum ad valorem. 

China, porcelain, parian, and bisque, 
earthen, stone, or crockery ware com- 
posed of earthy or mineral substance, 
including plaques, ornaments, charms, 
vases, and statuettes, painted, printed, 
enameled or gilded, or otherwise deco- 
rated in any manner, fifty per centum 
ad valorem. 

China, porcelain, parian, and bisque 
ware not decorated in any manner, 
forty per centum ad valorem. 

White granite, common ware, plain 
white or cream-colored, lustered or 
printed under glaze in a single color; 
sponged, dipped, or edged ware, thirty- 
five per centum ad valorem. 



100 



CUSTOMS TARIFFS — ^1846 TO 1897. 



All other earthen, stone, and crock- 
ery ware, white, glazed, or edged, com- 
posed of earthy or mineral substances, 
not specially enumerated or provided 
for in this act, fifty-five per centum ad 
valorem. 



All other earthen, stone, and crock- 
ery ware, white, colored, or bisque, 
composed of earthy or mineral sub- 
stances, not specially enumerated or 
provided for in this act, and not dec- 
orated in any manner, thirty-five per 
centum ad valorem. 



Encaustic tiles, thirty-five per cen- 
tum ad valorem. 



Brick, fire-brick, and roofing and 
paving tile, not specially enumerated 
or provided for in this act, twenty per 
centum ad valorem. 

Green and colored glass bottles, 
vials, demijohns, and carboys (covered 
or uncovered), pickle or preserve 
jars, and other plain, molded, or 
pressed green and colored bottle glass, 
not cut, engraved, or painted, and not 
specially enumerated or provided for 
in this act, one cent per pound ; if 
filled, and not otherwise in this act 
provided for, said articles shall pay 
thirty per centum ad valorem in addi- 
tion to the duty on the contents. 



Encaustic tiles, not glazed or enam- 
eled, thirty per centum ad valorem. 

All glazed or enameled tiles, forty- 
five per centum ad valorem. 

Brick other than fire-brick. Free 

list. 

Paving tiles, not encaustic, twenty 
per centum ad valorem. 

Green and colored glass bottles, 
vials, demijohns, and carboys (covered 
or uncovered), pickle or preserve jars, 
and other plain, molded, or pressed 
green and colored bottle glass, not cut, 
engraved, or painted, and not specially 
enumerated or provided for, one cent 
per pound ; if filled, and not otherwise 
provided for, and the contents are 
subject to an ad valorem duty, or to a 
rate of duty based on their value, the 
value of such bottles, vials, or other 
vessels shall be added to the value of 
the contents for the ascertainment of 
the dutiable value of the latter ; but if 
filled, and not otherwise provided for, 
and the contents are not subject to an 
ad valorem duty or to a rate of duty 
based on their value, they shall pay a 
duty of one cent per pound in addition 
to the duty, if any, on their contents. 



METALS. 

Provided further, That all iron 
bars, blooms, billets, or sizes or shapes 
of any kind, in the manufacture of 
which charcoal is used as fuel, shall 
be subject to a duty of twenty-two 
dollars per ton. 

Sheet iron, common or black, thin- 
ner than one inch and one-half and 
not thinner than number twenty wire 
gauge, one and one-tenth of one cent 
per pound. 

Provided, That on all such iron and 
steel sheets or plates aforesaid, ex- 
cepting on what are known commer- 
cially as tin-plates, terne-plates, and 
taggers tin, and hereafter provided 
for, when galvanized or coated with 
zinc or spelter, or other metals or any 
alloy of those metals, three-fourths of 
one cent per pound additional. 



Provided further, That all iron 
bars, blooms, billets, or sizes or shapes 
of any kind, in the manufacture of 
which charcoal is used as fuel, shall 
be subject to a duty of not less than 
twenty dollars per ton. 

Sheet iron, common or black, thin- 
ner than one inch and not thinner 
than number twenty wire gauge, one 
cent per pound. 

Provided, That on all such iron and 
steel sheets or plates aforesaid, ex- 
cepting on what are known commer- 
cially as tin-plates, terne-plates, and 
taggers tin, when galvanized o^ 
coated with zinc or spelter or other 
metals, or any alloy of those metals, 
one-fourth of one cent per pound ad- 
ditional when not thinner than num- 
ber twenty wire gauge; thinner than 
number twenty wire gauge and not 
thinner than number twentv-five wire 



CUSTO-MS TAEIFFS — 1846- TO 1897. 



101 



Iron or steel sheets, or plates, or 
taggers iron coated, with tin or lead, or 
with a mixture of which these metals 
is a component part, by the dipping or 
any other process, and commercially 
known as tin-plates, terne-plates, and 
taggers tin, one cent per pound; cor- 
rugated or crimped sheet iron or steel, 
one and four-tenths of one cent per 
pound. 

Iron and steel cotton-ties, or hoops 
for bailing purposes, not thinner than 
number twenty wire gauge, thirty- 
iSve per centum ad valorem. 

Boiler-tubes, or flues, or stays, of 
wrought iron or steel, three cents per 
pound. . 

Other wrought iron or steel tubes 
or pipes two and one-quarter cents 
per pound. 

Provided, That iron or steel wire 
covered with cotton, silk, or other ma- 
terial, and wire commonly known as 
crinoline, corset, and hat wire, shall 
pay four cents per pound in addition 
to the foregoing rates: And provided 
further, That no article made from 
iron or steel wire, or of which iron or 
steel wire is a component part of chief 
value, shall pay a less rate of duty 
than the iron or steel wire from which 
it is made either wholly or in part: 
And provided further, That iron or 
steel wire-cloths, and iron or steel 
wire-nettings, made in meshes of any 
form, shall pay a duty equal in 
amount to that imposed on iron or 
steel wire of the same gauge, and two 
cents per pound in addition thereto. 
There shall be paid on galvanized 
iron or steel wire (except fence wire), 
one-half of one cent per pound in ad- 
dition to the rate imposed on the wire 
of which it is made. On iron wire 
rope and wire strand, one cent per 
pound in addition to the rates imposed 
on the wire of which it is made. On 
steel wire rope and wire strand, two 
cents per pound in addition to the 
rates imposed on the wire of which 
it is made. 



gauge one-half cent per pound addi- 
tional, and when thinner than twenty- 
five w^ire gauge, three-fourths of one 
cent per pound additional. 

Iron or steel sheets, or plates, or 
taggers iron, coated with tin or lead, 
or with a mixture of which these met- 
als is a component part, by the dip- 
ping or any other process, and com- 
mercially known as tin-plates, terne- 



plates, and ta^ 



Free list. 



Iron and steel cotton-ties or hoops 
for baling or other purposes, not thin- 
ner than number twenty wire gauge. 
Free list. 

Boiler tubes, or other tubes, or 

flues, or stays, of wrought iron or 

steel, one and one-half cents per 
pound. 



Iron and steel wire and iron and 
steel wire galvanized, and all manu- 
factures of iron and steel wire and of 
iron and steel wire galvanized shall 
pay the duties now provided by law: 
Provided, That no such duty shall be 
in excess of sixty per centum ad va- 
lorem. 



All non-dutiable crude minerals, but 
which have been advanced in value 
or condition by refining or grinding, or 
by other process of manufacture, not 
specially enumerated or provided for. 



102 



CUSTOMS TARIFFS — 1846 TO 1897. 



Clippings from new copper and all 
composition metal of whicli copper is 
a component material of chief value 
not specially enumerated or provided 
for in this act, three cents per pound; 
copper in plates, bars, ingots, Chili or 
other pigs, and in other forms, not 
manufactured, or enumerated in this 
act, four cents per pound ; in rolled 
plates, called braziers' copper, sheets, 
rods, pipes, and copper bottoms, and 
all manufactures of copper, or of 
which copper shall be a component 
of chief value, not specially enu- 
merated or provided for in this act, 
thirty-five per centum ad valorem. 

Nickel, in ore, matte, or other crude 
form not ready for consumption in the 
arts, fifteen cents per pound on the 
nickel contained therein. 

Nickel, nickel oxide, alloy of any 
kind in which nickel is the element of 
chief value, fifteen cents per pound. 

Sheathing, or yellow metal, not 
wholly of copper, nor wholly nor in 
part of iron, ungalvanized, in sheets, 
forty-eight inches long and fourteen 
inches wide, and weighing from four- 
teen to thirty-four ounces per square 
foot, thirty-five per centum ad va- 
lorem. 



Clippings from new copper fit only 
for remanufacture, one cent per pound. 

Copper, in plates, bars, ingots, Chili 
or other pigs, and in other forms, not 
manufactured, two cents per pound; 
in rolled plates, called braziers' cop- 
per, sheets, rods, pipes, and copper bot- 
toms, thirty per centum ad valorem. 



. Nickel in ore or matte, ten cents per 
pound on the nickel contained therein. 



Sheathing, or yellow metal, thirty 
per centum ad valorem. 



Manufactures, articles, or wares, 
not specially enumerated or provided 
for in this act, composed wholly or in 
part of iron, steel, copper, lead, nickel, 
pewter, tin, zinc, gold, silver, platinum, 
or any other metal, and whether part- 
ly or wholly manufactured, forty-five 
per centum ad valorem. 



Manufactures, articles, or wares, not 
specially enumerated or provided for, 
composed wholly or in part of copper, 
thirty-five per centum ad valorem; 
manufactures, articles, or wares not 
specially enumerated or provided for, 
composed of iron, steel, lead, nickel, 
pewter, tin, zinc, gold, silver, platinum, 
or any other metal, or of which any 
of the foregoing metals may be the 
component material of chief value, 
and whether partly or wholly manu- 
factured, forty per centum ad valorem. 

Machinery designed for the conver- 
sion of jute or jute butts into cotton 
bagging, to wit, cards, roving frames, 
winding frames, and softeners. Free 
list. 



Timber, squared or sided, not spe- 
cially enumerated or provided for in 
In this act, one cent per cubic foot. 



Timber, squared or sided. Free list. 



Sawed boards, plank, deals, and 
other lumber of hemlock, white-wood, 
sycamore, and bass-wood, one dollar 
per one thousand feet, board measure ; 
all other articles of sawed lumber, two 
dollars per one thousand feet, board 
measure. But when lumber of any 
sort is planed or finished, in addition 



Sawed boards, planks, deals, and all 
other articles of sawed lumber. Free 
list. 



CUSTOMS TAKIFFS — ^1846 TO 189^ 



lOS 



to the rates herein provided, there 
shall be levied and paid for each side 
so planed or finished, fifty cents per 
one thousand feet, board measure. 
And if planed on one side and tongued 
and grooved, one dollar per one thou- 
sand feet, board measure. And if 
planed on two sides, and tongued and 
grooved, one dollar and fifty cents per 
one thousand feet, board measure. 

SUGAR. 



All other confectionery, not specially 
enumerated or provided for in this act, 
made wholly or in part of sugar, and 
on sugars after being refined, when 
tinctured, colored, or in any way adul- 
terated, valued at thirty cents per 
pound or less ten cents per pound. 



All other confectionery, forty per 
centum ad valorem. 



Confectionery valued above thirty 
cents per pound, or when sold by the 
box, package, or otherwise than by 
the pound, fifty per centum ad va- 
lorem. 



PEOVISIONS. 



Rice, cleaned, two and one-fourth 
cents per pound ; uncleaned, one and 
one-half cents per pound. 



Paddy, one and one-fourth cents per 
pound. 

Beef and pork, ham and bacon. 

COTTON MANUFACTURES. 



PROVISIONS. 

Rice, cleaned, two cents per pound; 
uncleaned, or rice free of the outer 
hull, and still having the inner cuticle 
on, one and one-quarter cents per 
pound. 

Paddy, or rice having the outer hull 
on, one cent per pound. 

Meat, game, and poultry free. 

COTTON MANUFACTURES. 



All manufactures of cotton, not spe- 
cially enumerated or provided for in 
this act, and corsets, of whatever ma- 
terial composed, thirty-five per centum 
ad valorem. 



On all cotton cloth, forty per centum 
ad valorem. 



FLAX, HEMP, AND JUTE. 

Sunn, sisal-grass, and other vege- 
table substances, not specially enu- 
merated or provided for in this act, 
fifteen dollars per ton. 



FLAX, HEMP, AND JUTE. 

Sunn, sisal-grass, and other vegeta- 
ble fibers. Free list. 



Brown and bleached linens, ducks, 
canvas, paddings, cot bottoms, diapers, 
crash, huckabacks, handkerchiefs, 
lawns, and other manufactures of flax, 
jute or hemp, or of which flax, jute, or 
hemp shall be the component material 
of chief value, not specially enumerated 
tures, not specially enumerated or pro- 
vided for in this act, thirty-five per 
centum ad valorem. 



Brown and bleached linens, ducks, 
canvas, paddings, cot bottoms, diapers, 
crash, huckabacks, handkerchiefs, 
lawns, or other manufactures of flax, 
jute, or hemp, or of which flax, jute, or 
hemp shall be the component material 
of chief value, not specially enumer- 
ated or provided for, twenty-five per 
centum ad valorem : Provided, That 
cuffs, collars, shirts, and other manu- 
factures of wearing apparel, made in 



104 



CUSTOMS TAPJFFS — ^1S46 TO 18^ 



wliole or in part of linen, and not 
otlierwise provided for, and hydraulic 
hose, thirty-fire per centum ad va- 
lorem. 



Flax, hemp, and jute yarns, thirty- 
five per centum ad valorem. 



Burlaps, not exceeding sixty inches 
in width, of flax, jute, or hemp, or of 
which flax, jute, or hemp, or either of 
them, shall be the component material 
of chief value (except such as may be 
suitable for bagging for cotton), thirty 
per centum ad valorem. 

Bags and baggiug, and like manufac- 
tures, not specially enumerated or pro- 
vided for in this act (except bagging 
for cotton), composed wholly or in 
part of flax, hemp, jute, gunny cloth, 
gunny bags, or other material, foi-ty 
per centum ad valorem. 



Bagging for cotton, or other manu- 
factures not specially enumerated or 
provided for in this act, suitable to the 
uses for which cotton baggiQg is ap- 
plied, composed in whole or in part of 
hemp, jute, jute butts, "flax, gmmy 
bags, gunny cloth, or other material, 
and valued at seven cents or less per 
square yard, one and one-half cents 
per pound: valued at over seven cents 
per square yard, two cents per pound. 

Grass-cloth, and other manufactures 
of jute, ramie, China, and sisal grass, 
not specially enumerated or provided 
for iu this act. thirty-five per centum 
ad valorem. 



Flax, hemp, and jute yarns, and all 
twines of hemp, jute, jute butts, sunn, 
sisal-grass, ramie, and China grass, fif- 
teen per centum ad valorem. 

Burlaps, not exceeding sixty inches in 
width, of flax, jute, or hemp, or of 
which flax, jute, or hemp, or either of 
them, shall be the component material 
of chief value. Free list. 



Bags of jute for grain. Free list. 
Bags and bagging, and like manu- 
factures, not specially enumerated or 
provided for, including bagging for 
cotton, composed wholly or in part of 
flax, hemp, jute, giuniy cloth, gunny 
bags, or other material, three-eighths 
cents per pound. 



Grass-cloth, and other manufactures 
of jute, ramie, China, and sisal grass, 
not specially enumerated or provided 
for, twenty-five per centum ad valo- 
rem: Provided, That as to jute, jute 
butts, sunn, and sisal grass, and man- 
ufactures thereof, except burlaps, not 
exceeding sixty inches in width, this 
act shall take effect .January first, 
eighteen hundred and eighty-nine : and 
as to fiax, hemp, manilla, and other 
like substitutes for hemp, and the man- 
ufactures thereof, upon .July first, 
eighteen hundred and eighty-nine. 



WOOL AXD woole:xs. 

Carpets and carpetings of wool, flax, 
or cotton, or parts of either or other 
material, not otherwise herein speci- 
fied, forty per centum ad valorem : and 
mats, rugs, screens, covers, hassocks, 
bedsides, and other portions of car- 
pets or carpetings, shall be subjected 
to the rate of duty herein imposed on 
carpets or carpetings of like character 
or description: and the duty on all 
other mats not exclusively of vege- 



WOOT AXD WOOLEXS. 

All other carpets and carpetings. 
liruggets, bockings, mats, rugs, screens, 
covers, hassocks, bedsides of wool, flax 
cotton, or parts of either, or other ma- 
terial, forty per c-entum ad valorem. 



CUSTOMS TARIFFS — 1846 TO 1897. 



105 



table material, screens, hassocks, and 
rugs, sliall be forty per centum ad 
valorem. 



PAPEK. 

Paper boxes, and all otber fancy 
boxes, tbirty-five per centum ad va- 
lorem. 

Paper - hangings and paper for 
screens or fire-boards, paper antiqua- 
rian, demy, drawing, elephant, fools- 
cap, imperial, letter, note, and all 
other paper not specially enumerated 
or provided for in this act, twenty-five 
per centum ad valorem. 



Paper boxes, and all other fancy 
boxes, not otherwise provided for, 
twenty-five per centum ad valorem. 

Paper - hangings and paper for 
screens or fire-boards, surface-coated 
paper, and all manufactures of which 
surface-coated paper is a component 
material not otherwise provided for, 
and card board, paper antiquarian, 
demy, drawing, elephant, foolscap, Im- 
perial, letter, note, and all other paper 
not specially enumerated or provided 
for, twenty-five per centum ad valo- 
rem. 



SUNDRIES. 



SUNDRIES. 



Bonnets, hats, and hoods for men, 
women, and children, composed of 
chip, grass, palm-leaf, willow, or straw, 
or any other vegetable substance, hair, 
whalebone, or other material not spe- 
cially enumerated or provided for in 
this act, thirty per centum ad valorem. 



Bonnets, hats, and hoods for men, 
women, and children, composed of 
hair, whalebone, or any vegetable ma- 
terial, and not specially enumerated or 
provided for, thirty per centum ad 
valorem. 



Bulbs and bulbous roots, not medici- 
nal, and not specially enumerated or 
provided for in this act, twenty per 
centum ad valorem. 

Fans of all kinds, except common 
palm-leaf fans, of whatever material 
composed, thirty-five per centum ad 
valorem. 



Bulbs and bulbous roots, not medici- 
nal. Free list. 



Fans of all kinds, except palm-leaf 
fans, of whatever material composed, 
thirty per centum ad valorem. 



Feathers of all kinds, crude or not 
dressed, colored, or manufactured, 
twenty-five per centum ad valorem ; 
when dressed, colored, or manufac- 
tured, including dressed and finished 
birds, for millinery ornaments, and ar- 
tificial and ornamental feathers and 
flowers, or parts thereof, of whatever 
material composed, for millinery use, 
not specially enumerated or provided 
for in this act, fifty per centum ad 
valorem. 



Feathers of all kinds, crude or not 
dressed, colored, or manufactured. 
Free list. 

Feathers of all kinds, when dressed, 
colored, or manufactured, including 
dressed and finished birds and arti- 
ficial and ornamental feathers and 
flowers, or parts thereof, of whatever 
material composed, not specially 
enumerated or provided for, thirty-five 
per centum ad valorem. 



Gloves, kid or leather, of all descrip- 
tions, wholly or partially manufac- 
tured, fifty per centum ad valorem. 



Gloves, of all descriptions, wholly or 
partially manufactured, forty per 
centum ad valorem : Provided, That 
gloves made of silk taffeta shall be 
taxed fifty per centum ad valorem. 



Gutta-percha, manufactured, and all 
articles of, not specially enumerated or 
provided for in this act, thirty-five per 
centum ad valorem. 



Gutta-percha, manufactured, and all 
articles of hard rubber not specially 
enumerated or provided for, thirty per 
centum ad valorem. 



106 



CUSTOMS TAEIFFS — 184:6 TO 189' 



Hair, human, bracelets, braids, 
chains, rings, curls, and ringlets, com- 
posed of hair, or of which hair is the 
component material of chief value, 
thirty-five per centum ad valorem. 



Curled hair, except of hogs, used for 
beds or mattresses, twenty-five per cen- 
tum ad valorem. 



Bracelets, braids, chains, rings, 
curls, and ringlets composed of hair, 
or of which hair is the component ma- 
terial of chief value, and all manufac- 
tures of human hair, twenty-five per 
centum ad valorem. 

Curled hair, for beds or mattresses. 
Free list. 



Hats, and so forth, materials for : 
Braids, plaits, flats, lac^s, trimmings, 
tissues, willow sheets and squares, 
used for making or ornamenting hats, 
bonnets, and hoods, composed of straw, 
chip, grass, palm leaf, willow, hair, 
whalebone, or any other substance or 
material, not specially enumerated or 
provided for in this act, twenty per 
centum ad valorem. 



Hats, materials for : Braids, plaits, 
flats, willow sheets and squares, fit 
only for use in making or ornament- 
ing hats, bonnets, and hoods, composed 
of straw, chip, grass, palm-leaf, wil- 
low, hair, whalebone, or any vegetable 
material, not specially enumerated or 
provided for, twenty per centum ad 
valorem. 



Hemp seed and rape seed, and other 
oil seeds of like character, other than 
linseed or flaxseed, one quarter of one 

cent per pound. 

Garden seeds, except seed of the su- 
gar beet, twenty per centum ad valo- 
rem. 



Hemp and rape seed, and other oil- 
seeds of like character. Free list. 



Garden seeds. Free list. 
Beans, pease, and split pease. 

list. 



Free 



Marble of all kinds, in block, rough, 
or squared, sixty-five cents per cubic 
foot; veined marble, sawed, dressed, 
or otherwise, including marble slabs 
and marble paving tiles, one dollar 
and ten cents per cubic foot. 

Rags, of whatever material com- 
posed, and not specially enumerated 
or provided for in this act, ten per 
centum ad valorem. 



Marble of all kinds, in block, rough, 
or squared, forty cents per cubic foot. 

Marble, sawed, dressed, or otherwise, 
including marble slabs and marble 
paviQg tiles, eighty-five cents per cubic 
foot. 

Rags, of whatever material com- 
posed. Free list. 



Rattans and reeds, manufactured, 
but not made up into completed arti- 
cles, ten per centum ad valorem. 

Salt, in bags, sacks, barrels, or 
other packages, twelve cents per one 
hundred poimds ; in bulk, eight cents 
per one hundred pounds : Provided, 
That exporters of meats, whether 
packed or smoked, which have been 
cured in the United States, with im- 
ported salt, shall, upon satisfactory 
proof, under such regulations as the 
Secretary of the Treasury shall pre- 
scribe, that such meats have been 
cured with imported salt, have refund- 
ed to them from the Treasury the du- 
ties paid on the salt so used in curing 
such exported meats, in amounts not 
less than one hundred dollars : And 
provided further, That imported salt 
in bond may be used in curing fish 
taken by vessels licensed to engage 
in the fisheries, and in curing fish on 



Rattans and reeds, manufactured 
but not made up into finished articles. 
Free list. 

Salt, in bags, sacks, barrels, or other 
packages, or in bulk, when imported 
from any country which does not 
charge an Import duty upon salt ex- 
ported from the United States. Free 
list. 



CUSTOMS TARIFFS — ^1846 TO 1897. 



107 



the shores of the navigable waters of 
the United States, under such regula- 
tions as the Secretary of the Treasury 
shall prescribe; and upon proof that 
the salt has been used for either of the 
purposes stated in this proviso, the 
duties on the same shall be remitted. 



Stones, unmanufactured or undressed, 
freestone, granite, sandstone, and all 
building or monumental stone, except 
marble, not specially enumerated or 
provided for in this act, one dollar per 
ton ; and upon stones as above, hewn, 
dressed, or polished, twenty per centum 
ad valorem. 



Stones, unmanufactured or undressed, 
freestone, granite, sandstone, and all 
building or monumental stone. Free 
list. 



Strings: All strings of catgut, or 
any other like materal, other than 
strings for musical instruments, twen- 
ty-five per centum ad valorem. 



All strings of gut or any other like 
material. Free list. 



Watches, watch-cases, watch-move- 
ments, parts of watches, and watch 
materials, not specially enumerated or 
provided for in this act, twenty-five per 
centum ad valorem. 



Watches, watch-cases, watch-move- 
ments, parts of watches, watch- 
glasses, and watch-keys, whether sep- 
arately packed or otherwise, and watch 
materials not specially enumerated or 
provided for in this act, twenty-five 
per centum ad valorem. 



Webbing, composed of cotton, flax, 
or any other materials, not specially 
enumerated or provided for in this act, 
thirty-five per centum ad valorem. 



Webbing, composed of cotton, flax» 
or a mixture of these materials, not 
specially enumerated or provided for 
in this act, thirty per centum ad valo- 
rem. 



Appendix G. 

Comparison of rates of duty proposed l)y H. R. 9051, with present rates of duty 
on same articles, with the percentage of reduction of duty in each case. 



Articles. 



Blacking of all kinds 

Brass, and manufactures of: 

Manufactures of, not specially enumerated or pro- 
vided for 

Bristles 

Brooms of all kinds 

Brushes of all kinds 

Carriages, and parts of, not specially enumerated or 

-P-rovided for 

Chemicals, drugs, dyes, and medicines, not elsewhere 
specified: 
Acids- 
Acetic, acetous, or pyroligneous acid^ 

Specific gravity exceeding 1.047 

B Oracle — 

Commercial 

Pure 

Tannic and tannin 

Alumina, alum, patent alum, alum substitute, sul- 
phate of alumina, aluminous cake, and alum in 

crystals or groimd 

Antimony, as regulus or metal 

Bark for tanning, extracts of: Hemlock 

Borax — 

Crude 

Refined 



Present rates of 
duty. 



25 per cent. 



45 per cent 

15 cts. per pound. 

25 per cent 

30 per cent 



35 per cent. 



10 cts. per pound. 

4 cts. per pound.. 

5 cts. per pound.. 
$1 per pound 



fo ct. per pound. 

10 per cent 

20 per cent 



3 cts. per pound. 
5 cts. per pound. 



By H. a. 9051. 



Ratft? 



20 per cent. 



40 per cent. 

Free 

20 per cent. 
do 



30 per cent . 



5 cts. per pound.. 



Free 

do 

50 cts. per pound.. I 



ReduC' 
tion. 



Per ct. 
20 



11 
100 
20 
33 



Free . . . 
....do. 
.-..do. 



.do. 
.do. 



60 

100 
100 
50 



100 
100 
100 

100 
100 



108 CUSTOMS TARIFFS 1846 TO 1897. 

Comjparison of rates of duty proposed hy R. R. 9051 — Continued. 



Articles. 



ByH. R. 



Present rates of 
duty. 



Chemicals, drugs, dyes, and medicines, not elsewhere 
specified— Continued. 
Coal-tar, all preparations of, not colors or dyes, not 

specially enumerated or provided for 

Copper, sulphate of, or blue vitriol 

Crysilic wash for sheep (sheep dip) 

Glycerine- 
Crude, brown, or yellow, of specific gravity of 
1.25 or less at a temperature of 60°F., not puri- 
fied by refining or distilling '. 

Refined 

Indigo— 

Cannined 

Extract of 

Iodine 

Iron, sulphate of, or copperas 

Lead, acetate of— 

Brown 

White 

Nitrate of 

Licorice: 

Paste or rolls 

Logwood and otber dye-woods, extracts, and de- 
coctions 

Magnesia — 

Calcined 

Carbonate of, medicinal 

Sulphate of, or Epsom salts 

Mineral waters, all imitations of natural mineral 

waters, and all artificial mineral waters 

Morhpia, or morphine, and salts thereof 

Opium — 

Crude, containing 9 per cent and over of morphia. 

Phosphorus 

Potash — 

Bicarbonate of, or saleratus, calcined or pearlash. 

Carbonate of, or fused 

Caustic 

Chlorate of 

Chromate and bichromate of 

Crude 

Nitrate of, or saltpeter — 

Crude 

Refined 

Prussiate of— 

Red 

Yellow 

Sulphate of 

Soda- 
Bicarbonate of, or supercarbonate of 

Hydrate or caustic 

Sal, or soda crystals 

Silicate of, or other alkaline silicate 

Sulphate of— 

Glauber salts 

Salt cake, crude or refined, or niter-cake, 

crude or refmed 

Sulphur- 
Refined, in rolls 

Sublimed, or flowers of 

Barks, beans, berries, balsams, buds, bulbs and 
bulbous roots and excrescences, such as nut- 
galls, fruits, flowers, dried fibers, grains, gums 
and gum resins, herbs, leaves, lichens, mosses, 
nuts, roots and stems, spices, vegetables, seeds 
(aromatic, not garden seeds), and seeds of 
morbid growth, weeds, woods used expressly 
for dyeing, and dried insects, any of the fore- 
going which are not edible, but which have 
been advanced in value or condition by refin- 
ing or grinding, or by other process of manu- 
facture 

Preparations, medicinal — 

Cerates, conserves, decoctions, emulsions, 
extracts, solid or fiuid; infusions, juices, 
liniments, lozenges, mixtures, ointments, 
oleo-resins, pills, plasters, powders, resins, 
suppositories, sirups, vinegars, and v.-aters, 
of any which alcohol is not a component 
part 




20 per cent 

3 cts. per pound 

20 per cent 



2 cts. per pound 

5 cts. per pound 

10 per cent Free 

do do 

40 cts. per pound . . j do 

i%ct. per pound...: do 

4 cts. per pound.. .! 2 cts. per pound.. 

6 cts. per ponnd.-.j 3 cts. per pound.. 

3 cts. per pound... j 2 cts. per pound.. 

7 J cts. per pound.. I 5 cts. per pound.. 

! 
10 per cent I Free 



10 cts. per pound. 
5 cts. per pound.. 
J ct. per pound... 

30 per cent 

$1 per ounce 

$1 per poimd 

10 cts. per pound. 

IJ cts. per pound. 

20 per cent 

do 

3 cts. Ber pound.. 
do 

20 per cent 



7 cts. per pound.. 
3 cts. per pound.. 
i ct. per poimd... 

Free 

50 cts. per ounce . 

Free 

do 

J ct. per pound... 

Free 

do 

do 

2h cts. per poimd. 

F'ree 



1 ct. per pound... 
1| cts. per pound. 

10 cts. per pound. 
5 cts. per pound.. 
20 per cent 



1| cts. per pound. 
1 ct. per pound... 
i ct. per pound... 
J ct. per pound... 



20 per cent. 
....do 



do 

1 ct. per pound.. 

7 cts. per pound. 
3 cts. per pound. 
Free 



f ct. per pound. 
i- ct. per pound. 
I ct. per pound. 
\ ct. per pound. 



Free.. 
do. 



$10 per ton ; do 

$20 per ton ; $12 per ton . 



10 per cent . 



.do. 



Free. 



20 per cent . 



CUSTOMS TARIFFS^1846 TO 1897. 
Comparison of rates of duty proposed by H. R. 9051 — Continued. 



109 



Articles. 



Chemicals, drugs, dyes, and medicines, not elsewhere 
specified— Continued. 
Sulphur— Cont i nue d . 

Preparations, proprietary, to wit: 

All pills, powders, troches, or lozenges, 
sirups, cordials, bitters, anodynes, tonics, 
plasters, liniments, salves, ointments, 
pastes, drops, waters, essences, spirits, 
oils, or preparations or compositions 
recommanded to the public as proprietary 
articles, or prepared according to some 
private formula, as remedies or specifics 
for any disease or diseases or affections 
whatever, affecting the human or animal 
body (except cosmetics and toilet prepar- 
ations) 

Chicory root, ground or unground, burnt or prepared 

Clay or earths: 

China clay, or kaolin 

Unwrought or manufactured, not specially enumer- 
ated or provided for 

Cocoa, prepared or manufactured 

Coffee substitutes, viz: 

Acorns and dandelion root, raw or prepared, and all 
other articles used or intended to be used as coffee, 
or as substitutes therefor, not specially enumer- 
ated or provided for 

Copper and manufactures of: 

Ores, fine copper contained therein 

Regulus of, and black or coarse copper and copper 

cement, fine copper contained therein 

Old, fit only for manufacture 

Clippings, from new copper 

Plates, not rolled; bars, ingots, Chili or other pig, 
and in other forms not manufactured or enumer- 
ated 

Plates, rolled, called braziers' copper, sheets, rods, 

pipes, and copper bottoms 

Sheathing, or yellow metal, not wholly of copper, 
nor wholly nor in part of iron, ungalvanized, in 
sheets 48 inches long and 14 inches wide, and 

weighing from 14 to 34 ounces per square foot 

Manufactures, articles, or wares not specially enu- 
merated or provided for, com.posed wholly or inpart 
of copper, whether partly or v/hoUy manufactured. 
Cotton, manufactures of: 
Thread- 
Thread, yarn, warps, or warp-yarns, whether 
single or advanced beyond the condition of 
single by twisting two or more single yarns 
together, whether on beams or in bundles, 
skeins, or cops, or in any other form — 
Valued at not exceeding 25 cents per pound. 
Valued at over 25 and not exceeding 40 cents 

per pound 

Valued at over 40 and not exceeding 50 cents 

per pound 

Valued at over 50 and not exceeding 60 cents 

per pound 

Valued at over 60 and not exceeding 70 cents 

per pound 

Valued at over 70 and not exceeding 80 cents 

per pound 

Valued at over 80 cents and not exceeding 

$1 per pound 

Valued at over $1 per pound 

Thread on spools— 

Of 100 yards each spool 

Cloth— 

Not exceeding 100 threads to the square inch, 
counting the warp and filling— 
Not bleached, dyed, colored, stained, 
painted, or printed, valued at 8 cents or 

* less per square yard 

Bleached, valued at 10 cents or less per 

square yard 

Dyed, colored, stained, painted, or printed, 
valued at 13 cents or less per square yard. . 



Present rates of 
duty. 



50 per cent 

2 cts. per poujid. 

$3 per ton 



$1.50 per ton 

2 cts. per pound. 



do 

2| cts. per pound. 

3| cts. per pound. 
3 cts. per pound.. 
do 



4 cts. per pound. 
35 per cent 



do 

45 per cent . 



10 cts. per pound. 

15 cts. per pound. 

20 cts. per pound. 

25 cts. per pound. 

33 cts. per pound. 

38 cts. per pound. 

48 cts. per pound. 
50 per cent. 

7 cts. per dozen. 



By H. R. 9051. 



Rates. 



30 per cent. 
Free 



U and $2 per ton.. 
Free 



.do. 



do 

do 

1 ct. per pound. 



2 cts. per pound. 
30 per cent 



do 

35 per cent. 



■ do. 



40 per cent. 

do 

do 

do 



2| cts. per sq. yd 
3J cts. per sq. yd ^ 
4| cts. per sq. yd 




Reduc- 
tion. 



Per ct. 
100 

sa 

100 
100 



loo 

loo 

loo 
loo 

67 

50 
14 



110 CUSTOMS TARIFFS — ^1846 TO 1897. 

Comparison of rates of duty proposed by H. R. 9051 — Continued. 



Articles. 



Present rates of 
duty. 




By H. R. 9051. 



Reduc- 
tion. 



Cotton, manufactures of — Continued. 
Cloth— Continued. 

Exceeding 100 and not exceeding 200 threads 

to the square inch, counting the warp and 

filling— 

Not bleached, dyed, colored, stained, 

painted, or printed, valued at 8 cents or 

less per square yard 

Bleached, valued at 10 cents or less per 

square yard 

Dyed, colored, stained, painted, or printed, 
valued at 13 cents or less per square yard. . 
Exceeding 200 tlireads to the square inch, count- 
ing the warp and filling — 
Not bleached, dyed, colored, stained, 
painted, or printed — 
Valued at 10 cents or less per square 

yard 

Bleached— 

Valued at 12 cents or less per square 

yard 

Dyed, colored, stained, painted, or printed — 
Valued at 15 cents or less per square 

yard 

Earthen, stone, and china ware: 
Bricks and tiles — 

Brick, other than fire-brick 

Tiles, encaustic 

Tiles, glazed or enameled 

Brown earthenware, common stoneware, gas re- 
torts, and stoneware not ornamented 

China, porcelain, parian and bisque ware, plain 
t- white, and not ornamented or decorated iu any 

manner 

China, porcelain, parian, and bisque, earthen, stone, 
and crockery ware, including plaques ornaments, 
charms, vases, and statuettes, painted, printed, or 
gilded, or otherwise decorated or ornamented in 

any manner 

All other earthen, stone, and crockery ware, white, 
glazed, or edged, composed of earthy or mineral 
substances, not specially enumerated or provided 

for 

Fancy articles: 

Beads and bead ornaments of all kinds, except 

amber beads 

Canes and sticks for walking— 

I inished 

UnJinished 

Dolls and toys 

Fans of all kinds, except common palm-leaf fans, of 

whatever material composed 

Feathers, not artificial, not elsewhere specified — 
Crude, or not dressed, colored, or manufac- 
tured — 

Ostrich 

A 11 other 

Dressed, colored, or manufactured, including 
dressed and fiiiished birds for milliaery or- 
naments — 

Ostrich , 

AU other 

Feathers and flowers, artificial and ornamental, 
or parts thereof, of whatever material com- 
posed, for millinery use, not specially enumer- 
ated or pro\'ided for 

Perfumery, cosmetics, and toilet preparations — 
All toilet preparations whatever, not elsewhere 

specified 

Flax, hemp, jute, and other textile grasses and vege- 
table substances, and manufactures of: 
Unmanufactured — 
Flax- 
Hackled, known as "dressed line" 

Not hackled or dressed 

Straw 

Tow of 



3 cts. per sq. yd... 

4 cts. per sq. yd 

5 cts. per sq. yd 



4 cts. per sq. yd...| do 

i 

5 cts. persq. yd...i do 



6 cts. per sq. yd 



20 per cent. 
35 per cent . 
60 per cent . 




25 per cent . 
55 per cent. 

60 per cent. 

55 per cent. 

50 per cent. 

35 per cent. 
20 per cent. 
35 per cent. 

do 



Free 

30 per cent . 
45 per cent. 

20 per cent. 
40 per cent. 

50 per cent. 

35 per cent. 

40 per cent. 

20 per cent. 

Free 

30 per cent. 

do 



25 per cent Free.. 

do do. 



do 

30 per cent . 



S40 per ton ' SIO per ton. 

S20 per ton | Free 

S5 per ton j do 

$10 per ton | do 



50 per cent 35 per cent 

do \ do 



100 
14 
18 

20 
27 

17 



20 

43 

100 

14 

14 



100 
100 



75 
100 
100 
100 



CUSTOMS TARIFFS ^1846 TO 1897. 

Comparison of rates of duty proposed by H. R. 9051 — Continued. 



111. 





Present rates of ^ 
duty. 


By H. R. 9051. 


/ Articles. 


Rates. 


Reduc- 
tion. 


Flax, hemp, jute, and other textile grasses and vege- 
table substances, and manufactures of— Continued. 
Unmanufactured— Continued. 
Henap 


$25 per ton 

$10 per ton 


Free 


Per ct. 
100 




do 


100 


Manila and other like substitutes for hemp, 

not specially enumerated or provided for 

Sunn . 


$25 per ton 


do 


100 


$15 per ton 


do 


100 


Jute 


20 per cent 


do 


100 






do 


100 


Sisal grass 


$15 per ton 


do . 


100 


Other vegetable substances, not specially enu- 
merated or provided for 


do 


.do 


100 


Manufactures- 
Thread; twine and pack thread, flax or linen. . 
Yarns- 
Flax 

Grass (China grass) 

Hemp 


40 per cent 

35 per cent 

20 per cent 


25 per cent 

15 per cent 

do 


38 

57 
25 


35 per cent ... 


do 


57 


Jute 


do 


do 


57 


Bagging for cotton, or other manufactures not 
specially enumerated or provided for, suit- 
able to the uses for which cotton bagging is 
applied, composed in whole or in part of 
hemp, jute, jute butts, flax,* gunny bags, 
gunny cloth, or other materials, valued at 7 
cents or less per square yard . . 


licts. per pound.. 
40 percent 


fct. per pound.... 
do 


75 


Bags and bagging and like manufactures, not 
specially enumerated or provided for (ex- 
cept bagging for cotton), composed wholly 
or in part of flax, hemp, jute, gunny cloth, 


60 


Brown and bleached linens, ducks, canvas, 
paddings, cot-bottoms, diapers, crash, huck- 
abacks, handkerchiefs, and lawns, of flax, 
jute, or hemp, or of which flax, jute, or hemp 
shall be the component material of chief value. 

Burlaps of flax, jute, or hemp, or of which flax, 
jute, or hemp, or either of them, shall be 
the component material of chief value (ex- 
cept such as may be suitable for bagging for 
cotton) — 
Not exceeding 60 inches in width 


35 per cent 

30 per cent 

40 per cent 

35 per cent 


25 per pent 

Free 


29 
100 


Exceeding 60 inches in width 


25 per cent 

.do 


38 


Grass-cloth and other manufactures of jute, 
ramie, China, and sisal grass, not specially 
enumerated or xjrovided for 


29 


Oil-cloth foundations or floor-cloth canvas 
made of flax, jute, or hemp, or of which flax, 
jute, or hemp, or either of them, shall be the 
component material of chief value 


40 per cent 


.do 


38 


Oil-cloths for floors stamped, painted, or 
printed, and all other oil-cloth (except silk 
oil-cloth) and water-proof cloth, not other- 
\\dse provided for 


do 


do 


38 


Sail duck or canvas for sails 


30 per cent 


do 


17 


Sheetings, Russia and other, of flax or hemp, 
brown or white 


35 per cent . 


do ... 


29 




40 percent 

3 cts. per pound. . . 
2 Jets, per pound-. 
3 J cts. per pound.. 

1 40 per cent 

35 per cent 


Free 


100 


Cables and cordage- 


25 percent... 

do .... 


17 


Cordage, manilla, untarred 


24 




do 


17 


All other manufactures not specially enumer- 
ated and provided for— 
Of flax, or of which flax shall be the com- 
ponent material of chief value 

Of flax, jute, hemp, or manilla, or of 

which flax, jute, hemp, or maniUa shall 

be the component material of chief value. . 

Of grass 


do 

.do 


38 
29 


30 per cent 


do 


17 


Fruits, including nuts, not elsewhere specified: 

Currants, Zante or other 


1 ct. per pound... 


Free 


100 


Dates 


do 


100 


Figs . 


2 cts. per pound. . 
do 


do 


Raisins 


ii cts. per pound. . 


25 



112 CUSTOMS TARIFFS — ^1816 TO 1897. 

CojJiparison of rates of duty proposed by H. R. 9051 — Continued. 



Articles. 



By H. R. 9051. 



Present rates of 
duty. 




Reduc- 
tion. 



Fruits, including nuts, not elsewhere specified — Con. 
Nuts- 
Peanuts or ground beans — 

Not shelled 

SheUed 

Glassware — 

Articles of glass, cut, engraved, painted, colored, 
printed, stained, silvered, or gilded (not including 
plate-glass, silvered or looking-glass plate), porce- 
lain and Bohemian glass, chemical glassware, 

painted glassware, and stained glass 

Cylinder, crown, and common window-glass, un- 
polished- 
Above 10 by 15 inches and not exceeding 16 by 

24 inches 

Above 16 by 24 inches and not exceeding 24 by 

30 inches 

All above 24 by 30 inches 

German looking-glass plates of blown glass 

Cy Under and crown glass, pohshed, unsilvered— 

Ah above 24 by 60 inches 

Plate-glass, cast, polished, silvered, or looking-glass 

plates— ! 

Above 24 by 30 inches and not exceeding 24 by i 

60 inches." i 

All above 24 by 60 inches ' 

AH other manufaetures of glass, or of which glass I 
shall be the component material of chief value, i 

not specially enumerated or provided for , 

Glass plates or disks for spectacles I 

Gold and silver, manufactures of: i 

Gold and silver, manufactures of, not specially 

enumierated or provided for '.., 

Grease, not elsewhere, specified: All other grease, not 

especially- enumerated or provided for 

Gunpowder and aU explosive substances: 

Percussion caps , 

Gun wads of all descriptions i 

Hah, not elsewhere specified, and manufactures of: j 
Curled hair, except of hogs, used for beds or mat- 
tresses '. 

Human hair— 

Eaw, unclean, and not drawn 

Clean or drawn, but not manufactured 

Manufactured 

Bracelets, braids, chains, rings, curls, ringlets com- 
posed of hah, or of which hair is the component 

material of chief value 

Hatters' plush, composed of silk, or of silk and cotton.. . 

Hat bodies of cotton. 

India rubber and gixtta-percha, manufactures of: 

Gutta-percha, manttfactured, and all articles of, not 

specially enumerated or provided for 

Inks of aU kinds, and ink powders 

Iron and steel, and manufactures of: 
Iron ores— 

Chromate of iron, or chromic ore 

Iron, in pigs and kentledge 

Bar-iron— 

Bars, blooms, billets, or sizes or shapes of any 
kind, in the manufacture of which charcoal is 

used as fuel 

Bars or shapes of rolled iron, not specially 
enimierated or provided for, and round iron 
in coils or rods, less than fs of 1 inch in di- 
ameter 

Rolled or hammered, comprising — 

Flats not less than 1 inch wide nor less than 

f of 1 inch thick 

Flats less than 1 inch wide or less than f of 1 inch 
thick: round iron less than f of 1 inch and not 
less than f^ of 1 inch in diameter; and square 

iron less than | of 1 inch square 

Bars or rails for railways— 

Flat rails, punched, iron 



1 ct. per pound ' | ct. per pound. . . 

1| ct5. per pound. .' 1 ct. per pound.. . 



Per ct. 
25 
33 



45 percent. 



40 per cent. 



1| cts. per pound.. i If cts. per pound., 

2| cts. per pound..' 2 cts. per pound... 
2| cts. per pound..; 2J cts. per pound.. 
Same as cylinder. . | Free 



j 40 cts. per sq. foot.| 30 cts. per sq. foot. 



35 cts.* per sq. foot. ! 25 cts. per sq. foot. 
60 cts. per sq. foot.i 45 cts. per sq. foot. 



45 per cent 40 per cent. 

do I Free 



do 

10 per cent . 

40 per cent. 
35 percent. 



40 per cent. 
Free 



30 per cent. 

25 per cent. 



25 per cent .1 Free 



20 per cent. 
30 per cent. 
35 per cent. 



do 

25 per cent. 
35 per cent . 



do 

30 per cent. 



15 per cent. ., 
S6.72 per ton. 



822 per ton. 



do 

20 percent. 
25 per cent . 



do 

15 percent. 
30 per cent. 



do 

20 per cent . 



Free 

$6 per ton. 



S20 per ton. 



l^r, cts. per pound . 1 ct. per pound 

^ct. per pound... ^^^et. per pound... 

liV cts. per pound. 1 ct. per pound — 
S17.92per ton ' S15 per ton 



CUSTOMS TARIFFS — 1846 TO 1897. 
Comparison of rates of duty proposed by H, R, 9051 — Continued. 



113 



Articles. 



Iron and steel, and manufactures of— Continued. 
Bars or rails for railways — Continued. 

Tee rails, weighing not over 25 pounds to tlie 

yard, steel 

Other railway bars, weighing more than 25 
pounds to the yard — 

Iron — 

Steel, or in part of steel , 

Beams, girders, joists, angles, channels, car- 
truck channels, T T columns and posts, or 
parts or sections of columns and posts, deck 
and bulb beams, and building forms, together 

with all structural shapes of iron or steel 

Bars, billets, blooms, blanks, ingots, etc., of steel — 

Ingots, clogged ingots, blooms, or blanks, for 

railway wheels and tires, without regard to 

the degree of manufacture 

Cotton-ties, or hoops for baling purposes, of iron and 

steel, not thinner than No. 20, wire gauge 

Hoop, band, scroll, or other iron, 8 inches or less in 
width — 
Thinner than No. 10 and not thinner than No. 

20, wire gauge. 

Thinner than No. 20, wire gauge 

Sheets, plates, and taggers iron— 
Sheet-iron, common or black — 

Thinner than IJ inches a and not thinner 

than No. 20, wire gauge 

Thinner than No. 20 and not thinner than 

No. 25, wire gauge 

Thinner than No. 25 and not thinner than 

No. 29, wire gauge 

Sheets and plates pickled or cleaned by acid, or by 
any other material or process, and cold-rolled— 
Sheets- 
Thinner than IJ inches « and not thiimer 

than No. 20, wire gauge 

Thinner than No. 20 and not thinner than 

No. 25, wire gauge 

Thinner than No. 25 and not thinner than 

No. 29, wire gauge 

Sheets or plates of iron or steel (except what are com- 
mercially known as tin-plates, terne-plates, and 
taggers tin) galvanized or coated with zinc or spel- 
ter, or other metals, or any alloy of these metals — 
Thinner than No. 20 and not thinner than No. 

25, wire gauge 

Thinner than No. 25 and not thinner than No. 

29, wire gauge 

Sheets of iron or steel, cold-rolled, cold-hammered, 
or polished in any way, in addition to the ordinary 
process of hot-rolling or hammering — 
Sheet-iron, common or black — 

Thinner than Ih incha and not thinner than 
No. 20, wire gauge 



Thinner than No. 20 and not thinner than 
No. 25, wire 



Thinner than No. 25 and not thinner than 
No. 29, wire gauge 



Sheets or plates, or taggers iron, coated with tin 
or lead, or with a mixture of which these 
metals are a component part, by the dipping 
or any other process, and commercially known 
as tin-plates, terne-plates, and taggers tin, of 
iron or steel 

Wire rods of steel, not elsewhere specified 

Iron or steel, flat, with ribs 



Present rates of 
duty. 



120.16 per ton. 



$15.68 per ton. 
$17 per ton.... 



IJcts. per pound.. 

2cts. per pound... 
35 per cent 



li'o cts. per pound. 
l/o cts. per pound. 



IjSjj cts. per pound. 
Ii3jycts. per pound. 
li% cts. per pound. 

l^(j cts.per pound . 
1 1%% cts.per pound . 
1^% cts.per pound . 



1x1j% cts.per pound . 
2x^7% cts.per pound. 



1-^^ cts. per pound 
plus J et. 

li% cts. per pound 
plus I ct. 

li% cts. per pound 
plus \ ct. 



By H. R. 9051. 



Rates. 



$14 per ton. 



$11 per ton . 
do 



i%ct. per pound... 

1 J cts. per pound. . 
Free 



let. per pound Free 

45 per cent. 40 per cent 

i%ct. perpound.-.l T%ct. per pound. 



Iructs. per pound, 
ly% cts. per pound, 



1 ct. per pound 

IfiyCts. per pound. 
1^ cts. per pound . . 

lf^% cts.per pound. 
Ixifo cts.per pound . 
1^0 cts.per pound . 



lx%% cts.per pound , 
2 cts. per pound... 



1^0% cts.per pound , 
If-^^ cts.per pound 
II cts. per pound.. 



Reduc- 
tion. 



Per ct. 
31 



a By H. R. 9051 "thinner than 1 inch. 



64467— S. Doc. 547, 



114 



CUSTOMS TARIFFS — 1846 TO 1897. 



Comparison, of rates of duty proposed by H. R. 9051 — Continued. 



Articles. 



By H. R. 9051. 



Present rates of 
duty. 



Rates. 



Iron and steel, and manufacturss of— Continued. 
Wire of iron- 
Smaller than No. 5 and not smaller than No. 10, 

wire gauge 

Wire of steel- 
Smaller than No. 10 and not smaller than No. 16, 

wire gauge : 

Wire and wire strand, made of iron wire — 
Galvanized — 

Smaller than No. 16 and not smaller than 

No. 26, wire gauge 

Smaller than No. 16 and not smaller than No. 26 

wire gauge 

Smaller than No. 26, wire gauge 

Galvanized — 

Smaller than No. 16 and not smaller than 

No. 26, wire gauge 

Manufactures of, not elsewhere specified — j 

Axles, parts thereof, axle-bars, axle-blanks, or ' 
forgings for axles, without reference to the 
stage or state of manufacture, of iron or steel. . 
Anchors, or parts thereof, mill-irons and mill- 
cranks, of wrought iron, and wrought iron for 
ships, and forgings of iron and steel for vessels, 
steam-engines, and locomotives, or parts 

thereof, each weighing 25 pounds or more 

Anvils r 

Card clothing — 

Manufactured from tempered steel wire 

Other 

Castings- 
Cast-iron pipe of every description 

Chain or chains of all kinds, made of iron and steel — 

Not less than f of 1 inch in diameter 

Less than | of 1 inch and not less than | of 1 inch 

in diameter 

Less than | of 1 inch in diameter 

Files, file-blanks, rasps, and floats of all cuts and 
Mnds— 

4 inches in length and under I 

Over 4 inches in length and under 9 inches 

9 inches in length and under 14 inches | 

14 inches in length and over 

Hammers and sledges (blacksmith's) track-tools, ! 

wedges, and crowbars, of iron or steel | 

HoUow-ware, coated, glazed, or tinned 

Horse, mule, or ox shoes \ 

Machinery for the manufactme of jute 

Machinery, not elsewhere specified 

Nails, spikes, tacks, brads, or sprigs- 
Cut nails and spikes of iron or steel 

i\ E^.Cut tacks, brads, or sprigs— 

, fi Exceeding 16 ounces to the thousand 

Horseshoe nails, hob nails, wire nails, and all 
other wrought-iron or steel nails, not specially 

;;,' enumerated or proTided for ^ 

Spikes of wrought iron or steel 

IJeedles— 

For knitting or sewing machines : 

?M Sewing, darning, knitting, and all other, not I 

specially enumerated or provided for | 

Nuts and washers of wrought iron or steel I 

Railway fish plates or splice bars of iron or steel | 

Rivets, bolts, with or without threads or nuts, bolt | 
blanks, and finished hinges, or hinge blanks of j 

iron and steel ' 

Saws and saw plates— 1 

•. t4Hand, back, and all other saws, not specially i 

enumerated or provided for ! 

Tubes or flues, or stays, of wrought iron or steel — 

'U\ Boiler tubes, or flues, or stays 

" ' Other tubes or pipes 

Wheels of steel and steel-tired wheels for railway 
purposes, whether wholly or partly finished, and 
iron or steel locomotive, car, and other railway 
tires, or parts thereof, wholly or partly manufac- 
tured 



IJ cts. per pound. 
2 cts. per pound.. 

4 cts. per pound. . 

4A cts. per pound. 
Sets, per pound.. 



.do. 






Reduc- 
tion. 



Perct. 



2J cts. per pound. .! IJ cts. per potmd. 



2 cts. per pound. 
do 



45 cts. per sq. foot. 
25 cts. per sq. foot. 

1 ct. per pound... 
If cts. per pound. 

2 cts. per pound. . 
2| cts. per pound. 



35 cts. per dozen., 
75 cts. per dozen. 
SI. 50 per dozen... 
82.50 per dozen. . , 

2i cts. per pound, 
3'cts. per pound. 
2 cts. per pound., 
45 per cent 
do 



40 per cent. 
20 per cent. 



fjjCt. per pound... 

li cts. per pound. . 

IJ cts. per pound.. 
2"cts. per pound. . . 



35 per cent. 

do 

do 

do 



IJcts. per pound.. I 

2| cts. per pound..! 

11 cts. per pound. . 

Free 

40 per cent 




li cts. per pound 
3 cts. per pound 



4 cts. per pound.. 
2 cts. per pound.. 



.1 2^ cts. per pound..: 
.! l| cts. per pound.. 



35 per cent j 20 per cent. 



25 per cent 

2 cts. per pound., 
li cts. per pound. 



Free j 

1| cts. per pound. . I 
i%ct. per pound...! 



2J cts. per pound. . ! 1| cts. per pound. 



40 per cent 30 per cent. 



3 cts. per pound.. 
21 cts. per pound. 



IJ cts. per pound. 
do 



t 2J cts. per pound. . 2 cts. per pound. . 



29 



40 
17 
25 
100 
11 

20 

56 



25 

43 

100 
25 
37 



25 



20 



CUSTOMS TAKIFFS — 1846 TO 189*7. 
Comparison of rates of duty proposed by H. R. 9051 — Continued. 



115 



Articles. 



Iron and steel, and manufactures of — Continued. 

All other manufactures of iron 

All other manufactures of steel 

Lead, and manufactures of: 

Molten and old refuse lead, run into blocks and bars, 

and old scrap lead, fit only to be manufactui-ed 

Ore and dross 

Pigs and bars 

Sheets, pipes, and shot 

Manufactures not especially enumerated or provided 

for 

Leather, and manufactures of: 

Gloves, kid or leather, wholly or partially manu- 
factured 

Lime: 

Borate of 

Liquors, spirituous and malt, and wines: 

i.,. Spirits, distilled — 

■ ., Alcohol, containing 94 per cent anhydrous 

alcohol 

f 'f Compounds or preparations of which distilled 
; i spirits are a component part of chief value, not 

'. specially enumerated or provided for — 

Containing 50 per cent anhydrous alcohol. . . 
Marble and stone, and manufactures of: 
Marble- 
In blocks, rough or squared, of all kinds 

Veined marble, sawed, dressed, or otherwise, 

including marble slabs and paving tiles 

All manufactures of, not specially enumerated or 

provided for 

Stone — 
Slate- 
Slates, slate pencils, slate chimney pieces, 
mantels, slabs for tables, and all other 

manufactures of slate 

Stones, freestone, granite, sandstone, and all 
building or ornamental stone, except marble, 
not specially enumerated or provided for — 

Unmanufactured or undressed 

Grindstones, finished or unfinished 

Matches, friction or lucifer, of all descriptions 

Metals, metal compositions, and manufactures of, not 
elsewhere specified: 
Bronze metal, manufactures of, not elsewhere speci- 
fied 

Japanned ware of all kinds, not specially enumer- 
ated or provided for 

Metals, unwrought, not specially enumerated or 

provided for 

Nickel, a nickel oxide, alloy of any kind In which 

nickel is the element of chief value 

Nickel, manufactures of, not specially enumerated 

or provided for 

Pens, metallic 

Pewter, manufactures of, not specially enumerated 

or provided for 

Platinum, manufactures of, not specially enumer- 
ated or provided for 

Quicksilver 

Stereotjrpe plates 

Type metal 

Type, new 

Manufactures of all other metals, not specially enu- 
merated or provided for 

Mineral substances, not elsewhere specified: 

Minerals, nondutiable, advanced in value or con- 
dition by refining or grinding, or by other proc- 
ess of manufacture, not specially enumerated or 

provided for 

Mineral substances in a crude state, not specially 

enumerated or provided for ". . 

Oils, not elsewhere specified: 
Animal— 

Neat's-foot 

Seal 



Present rates of 
duty. 



45 per cent . 
do 



By H. R. 9051. 



Rates. 



per cent . 
..do . 



2 cts. per pound.. 
IJ cts. per pound. 

2 cts. per pound.. 

3 els. per pound.. 

45 per cent 



IJ cts. per pound. 
I ct. per pound... 
1-i cts. per pound. 
21 cts. perpoimd. 

40 per cent 



50 per cent 

3 cts. per pound.. 



do. 

Free . . 



$2 per proof gallon . Repealed . 



$1 per gallon 

65 cts. per cubic ft. 
$1.10; per cubic ft.. 
50 per cent 



30 per cent 



$1 per ton 

$1.75 per ton. 
35 per cent... 



45 per cent 

40 per cent 

20 per cent 

15 cts. per pound. 

45 per cent 

12 cts. per gross.. 

45 per cent 



....do 

10 per cent . 
25 per cent . 
20 per cent . 
25 per cent . 



45 per cent.. 

10 per cent . . 
20 per cent.. 



.do. 
.do. 



do 

40 cts. per cubic ft, 
85 cts. per cubic ft. 
30 per cent 



20 per cent 



Free 

do 

25 per cent. 



40 per cent 

30 per cent 

Free 

10 cts. per pound. 

40 percent 

35 per cent 

40 percent 

do 

Free 

15 per cent 

do 

do 

40 per cent 



Free.. 
....do. 



Reduc- 
tion 



Per ct. 
11 
11 



a "Nickel in ore or matte" by H. R. 9051. 



116 CUSTOMS TARIFFS — ^1846 TO 1897. 

Comparison of rates of duty proposed by H. R. 9051 — Continued. 



Articles. 



Present rates of 
duty. 



By H, R.9051. 



Rates. 



Oils, not elsewhere specified— Continued. 
Animal— Continued. 

Whale and fish, not elsewhere specified 

All other animal oils and combinations of 

Mineral— 

Nanhtha, benzine, benzole, dead oil, and simi- 
lar products of coal-tar 

Petroleum, crude 

Vegetable, fixed or expressed — 

Ca-stor 

Cotton-seed 

Croton 

Flaxseed or linseed 

Hemp-seed and rape-seed 

Olive 

Salad, other than olive 

Paints and colors: 

Baryta, sulphate of, or barytes— 

Manufactured 

Unmanufactured 

Lampblack 

Barytes, artificial sulphate of, or blanc-fi:xe, or satin : 

white I 

Blue— j 

Prussian i 

Ultramarine 

Brown — 

Spanish, Indian red, and colcothar, or oxide of i 

iron ' 

Vandyke, Cassel earth, or Cassel brown ' 

Lead- 
Litharge 

Orange mineral 

Red 

TVTiite, dry or in pulp and ground or mixed 

in oil.. .1 

Ocher and ochery earths — 

Dry 

Oil and moist colors in collapsible tubes 

Red- 
Venetian 

Vermilion, quicksilver 

Sienna and sienna earths- 
Dry 

Smalts and frostings 

Umber and umber earths- 
Dry 

Water colors, in cakes or in moist pans 

Zinc, oxides of— 

Dry 

Groimd in oil 

All other colors and paints, including lakes, whether i 
dry or mixed, or ground with water or oil, not 

specially enumerated or provided for 

Paper and manufactures of: 
Paper — 

Printing paper tmsized, used for books and , 

newspapers exclusively ' 

Sized or glued, suitable only for printing paper . 
Manufactures of— 

Boxes ' 

Envelopes 

Papier-mache, manufactures, articles and 

wares of ^ 

Paris green 

Philosophical apparatus and instruments 

Powders, finishing I 

Provisions: 

Meats, game and poultry, not elsewhere specified, j 
dressed or undressed, but not otherwise prepared. . 

Tallow ! 

Dairy products — j 

Milk, fresh 

Egg yelks 

Rags, not specially eninnerated or provided for I 



20 per cent i Free . . 

do do. 



Reduc- 
tion. 



do 

10 per cent. 



80 cts.per gallon... 40 cts.per gallon... 

25 cts.per gallon... Free 

50 cts.per gallon do 

25 cts.per gallon... 15 cts.per gallon... 

10 cts.per gallon... Free 

25 per cent do 

do do 



Jet. per pound — | ct. per pound... 

10 per cent Free 

25 per cent 20 per cent 



.do. 



.do. 



do do 

5 cts. per pound. . . 3 cts. per pound. 



25 per cent 20 per cent. 

do do 



3 cts. per pound. 

do 

do 



IJ cts. per pound. 

do 

do 



do 2 cts. per pound...! 

Jet. per pound — Free j 

25 per cent 20 per cent j 



.do. 
.do. 



Jet. perpoimd — Free 

25 per cent i 20 per cent \ 



Jet. per pound Free 

25 per cent \ 20 per cent. 



li cts. per pound . . j 1 ct. per pound — 
If cts. per pound. . IJ cts. per pound . . 



25 per cent 20 per cent. 



15 per cent 12 per cent.. 

20 per cent 15 per cent.. 

35 per cent 25 percent.. 

25 per cent ; 20 per cent. . 

30 per cent 25 per cent.. 

25 per cent 12 J per cent . 

35 per cent ; 25 per cent. . 

do ' Free 



10 per cent do. 

do do. 



do 

20 per cent . 
10 per cent . 



Per ct. 
100 
100 



100 
100 

50 
100 
100 

40 
100 
100 
100 



50 
100 
20 

20 

20 
40 



20 
20 

50 
50 
50 

33 

100 
20 

20 
20 

100 
20 

100 
20 

20 
14 



20 



29 



100 



loa 

100 

IOC 
lOT 

la- 



CUSTOMS TAKIFFS — 1846 TO 1897. 
Comparison of rates of duty proposed by H. R. 9051 — Continued. 



117 



Articles. 



Rice, not elsewhere specified: 

Cleaned 

Uncleaned 

Paddy 

Granulated, or rice meal 

Salt: 

In bags, sacks, barrels, or other packages 

In bulk 

Seeds, not elsewhere specified: 

Bulbs and bulbous roots, not medicinal, not spe- 
cially enumerated or provided for 

Castor beans or seeds 

: Garden seeds, except of the sugar beet 

Hemp seed 

''^' Rape seed and other oil seed of like character 

Soap: Hard and soft, not especially enumerated or pro- 

:• • vided for 

Starch: 

j . Corn or potato 

I •" Rice and all other 

Strings of cat-gut, or any other like material, other than 

\ strings for musical instruments 

Sugar, molasses, sugar candy, and confectionery: 
Molasses, testing by the polariscope— 

I, , Not above 56 degrees 

Above 56 degrees 

Sugar, Dutch standard in color- 
Not above No. 13, tank bottoms, sirups of cane- 
juice, or beet-juice, melada, concentrated 
melada, concrete and concentrated molasses, 
testing by the polariscope — 

Not above 75 degrees 

Not above 76 degrees 

Not above 77 degrees 

Not above 78 degrees 

Not above 79 degrees 

Not above 80 degrees 

Not above 81 degrees 

Not above 82 degrees 

Not above 83 degrees 

Not above 84 degrees 

Not above 85 degrees 

Not above 86 degrees 

Not above 87 degrees • 

Not above 88 degrees 

Not above 89 degrees 

Not above 90 degrees 

Not above 91 degrees 

Not above 92 degrees 

Not above 93 degrees 

Not above 94 degrees 

Not above 95 degrees 

Not above 96 degrees 

Not above 97 degrees 

Not above 98 degrees 

Not above 99 degrees 

Not above 100 degrees 

Above No. 13, and not above No. 16 

Above No. 16, and not above No. 20 

Above No. 20 

Sugar candy and confectionery — 

Confectionery valued above 30 cents per pound, 
or when sold by the box, package, or other- 
wise than by the pound 

Confectionery, all other, not specially enimier- 
ated, made wholly or in part of sugar, and 
sugars after being refined, when tinctured, 
colored, or in any way adulterated, valued 

at 30 cents per pound or less 

Tar and pitch: 

Pitch of coal tar 

Tar of coal, crude 

Tar and pitch of wood 

Teeth, manufactured 

Tin, manufactures of: 

Foil 

All manufactures of, not specially enumerated or 

provided for 

Turpentine, spirits of 



Present rates of 
duty. 



2\ cts. per pound. 
IJ cts. per pound. 
IJ cts. per pound. 
20 per cent 



12 cts. per 100 lbs. 
Sets, per 100 lbs. - 



20 per cent 

50 cts. per bushel. 

20 per cent 

ict. per pound... 
do 



20 per cent 

2 cts. per pound. . 
2J cts. per pound. 

25 percent 



4 cts. per gallon . . 
Sets, per gallon.. 



1.40 cts. per pound 
1.44 cts. per pound 
1.48 cts. per pound 
1.52 cts. per pound. 
1.56 cts. per pound 
1.60 cts. per pound. 
1.64 cts. per pound 
1.68 cts. per pound. 
1.72 cts. per pound. 
1.76 cts. per pound. 
1.80 cts. per pound 
1.84 cts. per pound. 
1.88 cts. per pound 
1.92 cts. per pound. 
1.98 cts. per pound 
2.00 cts. per pound. 
2.04 cts. per pound 
2.08 cts. per pound. 
2.12 cts. per pound 
2.16 cts. per poimd. 
2.20 cts. per pound. 
2.24 cts. per pound. 
2.28 cts. per pound. 
2.32 cts. per pound. 
2.46 cts. per pound. 
2.40 cts. per pound. 
2| cts. per pound. . 
3 cts. per pound. . . 
3| cts. per pound. . 



50 per cent. 



By H. R. 9051. 



Rates. 



2 cts. per pound 
1\ cts. per pound. . 
1 ct. per pound. 
15 per cent 



Free. 



.do. 



do 

25 cts. per bushel. 

Free 

do 

do 



.do. 



1 ct. per pound 

do 



Free. 



2.75 cts. per gaUon. 
6 cts. per gallon... 



1.15 cts. per pound. 

1.182 cts. per lb.... 

j 1.214 cts. per lb 

i 1.246 cts. per lb... 

1.278 cts. per lb... 

1.310cts. per lb... 

1.342 cts. per lb... 

1.374 cts. per lb... 

1.408 cts. per lb 

1.438 cts. per lb.... 

1.470 cts. per lb 

1.502 cts. per lb.... 

1.534 cts. per lb 

1.566 cts. per lb.... 

1.598cts. per lb.... 

1.630cts. perlb.... 

1.662 cts. per lb.... 

1.694 cts. perlb.... 

1.726 cts. perlb.... 

1.758 cts. perlb ... 

1.790 cts. perlb 

1.822 cts. perlb.... 

1.854 cts. perlb 

1.886 cts. perlb.... 

1.918 cts. perlb.... 

1.950 cts. perlb.... 

2.20 cts. per pound. 

2.40 cts. per pound. 

2.80 cts. per pound. 



Reduc- 
tion. 



Perct. 

' 11 
17 
20 
25 



10 cts. per pound. 



20 per cent. 
10 per cent . 

...'.do 

20 per cent . 



45 per cent. 



....do 

20 cts. per gallon.. 



40 per cent . 



.do. 



Free 

do 

do 

20 per cent. 

40 per cent. 



.do. 



Free. 



118 CUSTOMS TABIFFS — 1846 TO 1897. 

Comparison of rates of duty proposed by H. R. 9051 — Continued. 



Articles. 



By H. E. 9051. 



Present rates of 
duty. 




Umbrellas, parasols, shades, and parts of: 
Umbrellas, parasols, and shades— 

All other umbrellas 

Umbrella and parasol ribs, and stretchers, frames, 
tips, rmmers, handles, or other parts thereof, when 
made in whole or chief part of iron, steel, or other 

metal 

Vegetables: 

Beans and peas, not for seed 

Peas, spht 

Other, in their natural state or in salt or brine 

Waste, all not specially enumerated or provided for 

Wax, and manufactures of, not elsewhere specified: 

s-a Beeswax 

Wood, and manufactures of: 

Basswood and otherfiber,not otherwise provided for. 

Brush, for crib-work 

Unmanufactured, not specially enumerated or pro- 
vided for 

Timber — 

Used for spars and in building wharves 

Hewn and sawed 

Square or sided, not specially enumerated or 

provided for .' 

Lumber — 

Boards, planks, deals, and other sawed lum^ber, 
of hemlock, whitewood, sycamore, and bass- 
wood — 

Not planed or finished 

Planed or finished on one side 

Planed or finished on two sides 

Planed on two sides, and tongued and 

grooved 

All other articles of sawed lumber, not elsewhere 
specified— 

Not planed or finished 

Planed or finished on one side 

Planed or finished on two sides 

Planed on one side and tongued and grooved. 
Planed on two sides and tongued and 

grooved 

Clapboards- 
Pine 

Spiiice 

Hubs for wheels, posts, last, wagon, oar, gun, 
and heading blocks, and aU like blocks or 

sticks, rough-hewm or sawed only 

Laths 

Pickets and palings 

Shingles 

Shooks, sugar-box, and packing boxes and pack- 
ing-box shocks 

Staves of all kinds 

Cabinetware and house furniture, finished 

Cedarwood, granadilla. ebony, mahogany, rose- 
wood, and satinwood, manufactures of 

Osier or willow, prepared for basketmakers' use. 
Osier and willow baskets, and all other articles 
composed of, not specially enumerated or pro- 
vided for ". '. 

Rattans and reeds, manufactured, but not made 

up into completed articles 

AU other manufactiu-es of wood, or of which 
wood is the chief component part, not specially 

enumerated or provided for 

Wools, hair of the alpaca, goat, and other like animals, 
and manufactures of: 
Unmanufactured- 
Class 1, clothing wools: That is to say, merino, 
mestina, metz or metis wools, other wools of 
merino blood, immediate or remote, Down 
clothing wools, and wools of like character 
with any of the preceding, including such as 
have been heretofore usually imported into the 
United States from Buenos Ayres, New Zea- 
land, Australia, Cape of Good" Hope, Eussia, 
Great Britain, Canada, and elsewhere, and 
also including all wools not hereinafter de- 
scribed or designated in classes 2 and 3 — 
Value 30 cents or less per pound 



40 per cent 



10 per cent i Free . . 

20 per cent do 

10 per cent ; do 

do ; do 



20 per cent do. 



10 per cent. 
do 



20 per cent do. 



1 ct. per cubic foot. do i 



SI per M feet do. 

81.50 per M feet do. 

82 peril feet do. 

82.50 per M feet. . . ' do. 



82 per M feet do. 

82.50 per M feet..., do. 

S3 per M feet j do . 

do do. 



83.50 per M feet. 



82 per M . . . 
81.50 per M. 



.do. 



20 per cent : do. 

15c. per M do. 

20 per cent ; do . 

35c. per M do . 



30 per cent , do 

10 per cent do 

35 per cent 30 per cent. 



do do. 

25 per cent ! Free . . 



30 per cent do . 

10 per cent \ do . 



35 per cent. 



percent. 



10 cts. per pound. . Free 



100 
100 
100 
100 

100 

100 
100 

100 

100 
100 

100 



100 
100 
100 

100 



100 
100 
100 
100 

100 

100 
100 



100 
100 
100 
100 

100 
100 
14 

14 
100 



100 
100 

14 



100 



CUSTOMS TARIFFS — 1846 TO 1897. 
Comparison of rates of duty proposed by H. R. 9051 — ^Gontiniied . 



119 



Articles. 



Present rates of 
duty. 



By H. R. 9051. 



Rates. 



Wools, hair of the alpaca, goat, and other like animals, 
and manufactures of — Continued. 
Unmanufactured — Continued. 

Class 1, clothing wools— Continued. 

Value over 30 cents per pound 

Washed wool- 
Value (before washing) 30 cents or less 

per pound 

Value (before washing) over 30 cents per 

pound 

Scoured wool- 
Value (before scouring) 30 cents or less 

per pound 

Value (before scouring) over 30 cents per 

pound 

Class 2, combing wools: That is to say, Leices- 
ter, Cotswold, Lincolnshire, Dovra combing 
wools, Canada long wools, or other like comb- 
ing wools of English blood, and usually known 
by the terms herein used, and also hair of the 
alpaca, goat, and other like animals- 
Value 30 cents or less per pound 

Value over 30 cents per pound 

Scoured wool, value (before scouring) 30 

cents or less per pound 

Class 3, carpet wools, and other similar wools: 
Such as Donskoi, native South American Cor- 
dova, Valparaiso, native Smyrna, and includ- 
ing all such wools of like character as have been 
heretofore usually imported into the United 
.States from Turkey, Greece, Egypt, Syria, and 
elsewhere— 

Value 12 cents or less per pound 

Value over 12 cents per pound 

Scoured wool — 

Value (before scouring) 12 cents or less 

per pound 

Value (before scouring) over 12 cents per 

pound : 

Wool on the skin the same rates as other 

wools 

Manufactured— 
Balmorals — 

Valued at above 30 and not exceeding 40 
cents per pound 



12 cts. per pound. 

20 cts. per pound. 
24 cts. per pound. 

30 cts. per pound. 
36 cts. per poimd. 



10 cts. per pound. 
12 cts. per pound. 

30 cts. per pound. 



2J cts. per pound. 
5 cts. per pound. 



71 cts. per pound. 
15 cts. per pound. 



Valued at above 40 and not exceeding 
cents per pound 



Valued at above 60 and not exceeding 80 
cents per pound 



Valued at above 80 cents per pound . 



Belts or felts, endless, for paper or printing ma- 
chines 



Blankets- 
Valued at not exceeding 30 cents per pound . 

Valued at above 30 and not exceeding 40 
cents per pound 



Valued at above 40 and not exceeding 60 
cents per pound 



Valued at above 60 and not exceeding 
cents per pound 



Valued at above : 
Bunting 



cents per pound. 



Carpets and carpeting of all kinds — 

Aubusson, Axminster, and Chenile carpets, 
and carpets woven whole for rooms 



Brussels carpets . 



12 cts. per pound 
and 35 per ct. 

18 cts. per pound 
and 35 per ct. 

24 cts. per pound 
and 35 per ct. 

35 cts. per pound 
and 40 per ct. 

20 cts. per pound 
and 30 per ct. 

10 cts. per pound 
and 35 per ct. 

12 cts. per pound 
and 35 per ct. 

18 cts. per pound 
and 35 per ct. 

24 cts. per pound 
and 35 per ct. 

35 cts. per pound 
and 40 per ct. 

10 cts. -per sq. yd. 
and 35 per ct. 



45 cts. per sq. yd. 

and 30 per ct. 
30 cts. per sq. yd. 

and 30 per cent. 



Free- 



.do. 
.do. 

.do. 
.do. 



.do. 
.do. 



.do. 



.do. 
-do. 



40 per cent 
....do 



.....do 

.....do 

30 per cent. 

40 per cent. 

do 

do 



.do... 
.do... 
.do... 



.do.... 
do 



120 CUSTOMS TARIFFS 1846 TO 1897. 

Comparison of rates of duty proposed by H. R. 9051 — Continued. 



Articles. 



Wools, hair of thealpaca, goat, and other like animals, 
and manufactures of —Continued. 
Maniifactured— Continued. 

Carpets and carpeting of all kinds— Continued. 

Druggets and bookings, printed, colored, or 

otherwise 



Mats, screens, hassocks, and rugs, not exclu- 
sively of vegetable material 

Of wool, flax, or cotton, or parts of either, or 
other material, not specially enumerated 
or provided for 

Patent velvet and tapestry velvet carpets, 
printed on the warp or otherwise 



Present rates of 
duty. 



15 cts. per sq. yd. 
and 30 per cent. 

40 per cent 



.do. 



Saxony,Wilton, and Toumay velvet carpets. 
Tapestry Brussels, printed on warp or other- 



Treble ingrain, three-ply, and worsted-chain 
Venetian carpets 



Yam, Venetian, and two-ply ingrain carpets. 

Clothing, ready-made, and wearing apparel (ex- 
cept knit goods), not specially eniunerated or 
provided for, composed wholly or in part of 
wool, worsted, the hair of the alpaca, goat, or 
other (like) animals, made up or manufac- 
tured wholly or in part by the tailor, seam- 
stress, or manufacturer- 
Cloaks, dolmans, jackets, talmas, ulsters, or 
other outside garments for ladies' and chil- 
dren's apparel, and goods of similar de- 
scription, or used for like purposes 

Clothing, ready-made, and wearing apparel 
of every description not specially enumer- 
ated or pro^-ided for, and balmbral skirts 
and skirting, and goods of similar descrip- 
tion or used for like purposes 



25 cts. per sq. yd. 

and 30 per cent. 
45 cts. per sq. yd. 

and 30 per cent. 

20 cts. per sq. yd. 
and 30 per cent. 

12 cts. per sq. yd. 

and 30 per cent. 
8 cts. per sq. yd. 

and 30 per cent. 



Cloths, woolen — 

Valued at not exceeding SO cents per pound. 

Valued at above 80 cents per poxmd , 



Dress goods, women's and children's, coat 
linings, Italian cloths, and goods of like de- 
scription — 
Composed in part of wool, worsted, the 
hair of the alpaca, goat, or other animals — 
Valued at not exceeding 20 cents per 
square yard 



Valued at above 20 cents per square 
yard 

Composed wholly of wool, worsted, the hair 
of the alpaca, goat, or other animals, or of 
a mixture of them, and all such goods of 
like description, with selvages made 
wholly or in part of other materials, or 
with threads or materials introduced for 
the piirpose of changing the classification — 
"Weighing 4 ounces or less per square 
yard 

All weighing over 4 oimees per square i 
yard , ' 

Flannels- 
Valued at not exceeding 30 cents per pound.' 

Valued at above 30 and not exceeding 40 
cents per pound 



45 cts. per pound 
and 40 per cent. 



40 cts. per pound | 
and 35 per cent. \ 

35 cts. per pound 
and 35 per cent. 

35 cts. per pound 
and 40 per cent. 



5 cts. per sq. yd. 
and 35 per cent. 

7 cts. per sq. yd. 
and 40 per cent. 



By H. 11.9051. 



40 per cent. 
do 



30 per cent. 
40 per cent. 
do 



.do. 



.-do. 
..do 



45 per cent 




9 cts. per sq. yd. 
and 40 per cent. 


do 




35 cts. per pound 
and 40 per cent. 


do 




10 cts. per poxmd 
and 35 per cent. 


..do.. . 




12 cts. per pound 
and 35 per cent. 


do 



CUSTOMS TARIFFS 1846 TO 1897. 121 

Comparison of rates of duty proposed by H. R. 9051 — Continued. 



Articles. 



Wools, hair of the alpaca, goat, and other like animals, 
and mauufactures of— Continued. 
Manufactured— Continued. 
Flannels— Continued. 

Valued at above 40 and not exceeding 60 
, , cents per pound 



Valued at above 60 and not exceeding 80 
cents per pound 



Valued at above 80 cents per pound. 



Hats of wool- 
Valued at above 30 and not exceeding 40 
cents per pound 



Present rates of 
duty. 



Valued at above 40 and not exceeding 60 
cents per pound 



Valued at above 60 and not exceeding 
cents per pound 



Valued at above 80 cents per pound . 



Knit goods, and all goods made on knitting 
frames — 
Valued at not exceeding 30 cents per pound . 

Valued at above 30 and not exceeding 40 
cents per pound 



Valued at above ^ 
cents per pound . 



and not exceeding 



Valued at above 60 and not exceeding 80 
cents per pound 



Valued at above 80 cents per pound . 



Rags, shoddy, mungo, waste, and flocks, woolen. 
Shawls, woolen- 
Valued at not exceeding 80 cents per poimd. 



Valued at above 80 cents per pound 

Composed wholly or in part of worsted, the 
hair of the alpaca, goat, or other animals. . 

Webbings, gorings, suspenders, braces, beltings, 
bindings, braids, galloons, fringes, gimps, 
cords, cords and tassels, dress trimmings, 
head nets, buttons or barrel buttons, or but- 
tons of other forms for tassels or ornaments, 
wrought by hand or braided by machinery, 
made of wool, worsted, the hair of the alpaca, 
goat, or other animals, or of which wool, 
worsted, the ,hair of the alpaca, goat, or other 
animals is a component material 

Yarns, woolen and worsted— ' 

Valued at not exceeding 30 cents per poimd. 



Valued at above 30 and not exceeding 40 
cents per pound 



Valued at above 40 and not exceeding 60 
cents per pound 



Valued at above 
cents per pound 



and not exceeding 
Valued at above 80 cents per povmd 



18 cts. per pound 
and 35 per cent. 

24 cts. per potmd 
and 35 per cent. 

35 cts. per pound 
and 40 per cent. 



12 cts. per pound 
and 35 per cent. 

18 cts. per pound 
and 35 per cent. 

24 cts. per pound 
and 35 per cent. 

35 cts. per poimd 
and 40 per cent. 



10 cts. per pound 
and 35 per cent. 

12 cts. per pound 
and 35 per cent. 

18 cts. per pound 
and 35 per cent. 

24 cts. per pound 
and 35 per cent. 

35 cts. per poimd 
and 40 per cent. 

10 cts. per pound . 

35 cts. per poxmd 
and 35 per cent. 

35 cts. per pound 
and 40 per cent. 

40 cts. per pound 
and 35 per cent. 



By H. R. 9051. 



Rates. 



30 cts. per pound 
and 50 per cent. 

10 cts. per pound 
and 35 per cent. 

12 cts. per pound 
and 35 per cent. 

18 cts. per pound 
and 35 per cent. 

24 cts. per poimd 
and 35 percent. 

35 cts. per pound 
and 40 per cent. 



40 per cent. 

do 

do 



-do. 

•do. 

.do. 
.do. 

.do. 
.do. 
.do. 



do 

...-do 

Free , 

40 per cent. 
....do 



.do. 



50 per cent. 
40 per cent. 

do 

....do 



.do. 
.do. 



122 CUSTOMS TARIFFS — 1846 TO 1897. 

Comparison of rates of duty proposed by H. R. 9051 — Continued. 





Present rates of 
duty. 


By H. R. 9051. 


Articles. 


Rates. 


Reduc- 
tion. 


Wools, hair of the alpaca, goat, and other like animals, 
and manufactiu-es of— Continued. 
All manufactures of every description not specially 
entmierated or provided for, made wholly or in 
part of— 
Wool- 
Valued at not exceeding 80 cents per poimd . 

Valued at above 80 cents per pound 

Worsted, the hair of the alpaca, goat, or other 
animals (except such as are composed in part 
of wool)— 
Valued at not exceeding 30 cents per pound . 

Valued at above 30 and not exceeding 40 
cents per pound 


35 cts. per pound 
and 35 per cent. 

35 cts. per pound 
and 40 per cent. 

10 cts. per pound 
and 35 per cent. 

12 cts. per pound 
and 35 per cent. 

18 cts. per pound 
and 35 per cent. 

24 cts. per pound 
and 35 per cent. 

35 cts. per pound 
and 40 per cent. 

1| cts. per pound. . 
2| cts. per pound. . 
1| cts. per pound. . 

45 per cent 

100 per cent 


40 per cent 

do 


Per ct. 

55 

38 


do 


48 


do 


42 


Valued at above 40 and not exceeding 60 
cents per pound 


do 


41 


Valued at above 60 and not exceeding 80 
cents per pound 


... .do 


41 


Valued at above 80 cents per pound 

Zinc, spelter, or tutenegue, and manufactures of: 

In blocks or pigs 


do 


44 


li cts. per pound. . 
2 cts. per pound... 
licts. per pound.. 

40 per cent 

Repealed 


17 


In sheets 


20 


Old worn-out, fit only to be remanufactured 

Manufactures of, not specially enumerated or pro- 
vided for 


17 
11 


Sacks, crates, boxes, etc., designed to evade duties 
thereon (section 7, act of March 3, 1883) 


100 









VIEWS OF THE MINORITY. 

The views of the minority, presented by Mr. Harris, are as fol- 
lows: 

House bill No. 9051, " To reduce taxation and simplify the laws in 
relation to the collection of the revenue," passed the House of Repre- 
sentatives on the 21st day of July, 1888, and was referred to the Sen- 
ate Committee on Finance on the 23d day of the same month. 

The majority of the committee, not iDeing willing to accept the 
House bill as -a basis of revision of existing revenue laws and to cor- 
rect existing evils, decided to strike out all after the enacting clause 
and report an entirely new bill. 

In the preparation of this substitute no member of the minority of 
the committee was consulted or informed as to its provisions until it 
was reported to the full committee on the 25th day of September, 
1888. 

The chairman of the committee in May last appointed a subcom- 
mittee to hear such persons as wished to be heard upon the revenue 
question, and much time has been consumed and thousands of pages 
have been printed of the statements, arguments, and appeals of manu- 
facturers and others, who demand that the present high rate of 



CUSTOMS TARIFFS — 1846 TO 1897. 123 

tariff taxation shall be maintained and in most instances increased, 
prompted not by any revenue necessities, but alone for the purpose 
of increasing their own profits at the expense of 60,000,000 of tax- 
payers. 

It is safe to say that all the interests benefited by a high protective 
tariff have been fully heard and have had much influence in shaping 
this substitute, while the great body of the people, the taxpayers 
and victims of this policy, have not appeared and have not been 
heard. 

The short time that the substitute has been in the hands of the 
minority of the committee and the many changes made in existing 
classifications, as well as changes from ad valorem to specific duties, 
and the many compound duties imposed, render it difficult for the 
minority to approximate with satisfactory certainty the extent to 
which tariff taxation is increased or diminished upon the articles in- 
cluded in the various schedules or what effect these changes will prob- 
ably have upon the amount of revenues to result from such changes. 

The essential difference between the House bill and the Senate sub- 
stitute is apparent and radical at the outset in the matter of revenue. 
The one is framed in the interest of the public treasury ; the other in 
the interest of private pockets. The one is framed in the interest of 
the whole people ; the other in the interest of a few thousand manu- 
facturers. The one is designed to reduce both government revenue 
and taxation, the taxation especially which bears heaviest on the nec- 
essaries of life; the other is intended to raise public revenue indeed, 
but to maintain private revenues by increasing and retaining taxation 
on all the necessaries of life. 

The advocates of the substitute freely propose to reduce duties or 
abolish them on those things which yield only government revenue, 
but refuse to reduce or abolish duties on those things which produce 
private revenue. This purpose is avowed and is defended on the 
ground that it is all for labor. When it is remembered that the 
average tariff duty on all manufactured goods is 47 per cent and the 
average share of labor therein is about 20 per cent, it will be seen 
that their love for the workingman is based on the other 27 per cent, 
which they pocket. Having robbed him of more than half of the 
bonus which the law gives the workingman, they can well afford to 
love him, and that love will continue unabated until he insists on hav- 
ing all the law gives him. 

But the minority think it safe to say that the chief reductions in 
tariff taxation as provided by the substitute are confined to the arti- 
cles of sugar and rice, with jute, jute butts, molasses, zante, currants, 
and a few^ other unimportant articles put upon the free list, while 
there is an increase of duties imposed upon the multiform manufac- 
tures of cotton, wool, iron, and steel — articles that the whole people, 
and especially the poor and most needy classes, are compelled to use. 

The substitute relieves the nonnecessary, tobacco, in all its forms, 
except cigars, cheroots, and cigarettes, from internal taxation, and 
gives free alcohol to the arts. Taking the tax off tobacco will reduce 
revenue about $24,000,000, and it is estimated that the tax taken 
from alcohol for the arts will make a further reduction of about 
$7,000,000. But in view of the impossibility of preventing frauds 
upon the revenue that should be derived from distilled spirits used 



124 CUSTOMS TAEIFFS — 1846 TO 1897. 

for purposes other than the arts the loss of revenue may be safely 
esthnated at many times $7,000,000. 

Practically the substitute offers to the people free whisky and free 
tobacco, leaving all the expensive machinery for the collection of the 
revenue and enforcement of the law in full force, while it increases 
taxation upon the actual and indispensable necessaries of life, and 
this, too, when there is a large surplus in the Treasury, and under 
existing laws that surplus is being increased at the rate of over 
$10,000,000 per month, thus withdrawing and withholding from the 
channels of trade, coromerce, and business of the country money 
absolutely necessar}^ to their successful operations. 

But to better illustrate let us refer to the following schedules: 
Take Schedule C, metals. 

In no single instance is the policy upon which the substitute was 
framed more clearh^ demonstrated than in that of railway iron. 

The cost to produce rails at a leading mill in the United States in 
1887 was less than $27 per ton, of which less than $4.25 per ton was 
paid in wages. 

The present rate of duty on steel rails is $17, and by the substitute 
it is reduced to $15.68 per ton. The question arises whether this will 
reduce the wages of the operatives $1.32 or whether $11.43 bounty 
above the whole cost paid for labor will satisfy the manufacturers. 

The labor cost in a ton of steel rails being $4.25, on the pretense that 
this is so much higher than the former wages the burden of S15.68 is 
thus laid upon every ton of steel rails imported into the United States, 
and thus governing the prices here in order to equalize the difference 
in domestic and foreign wages. 

This burden is laid upon the transportation of the country, on its 
foreign trade measured by the amount of duty collected, but where it 
is transferred to our internal commerce, the burden is measured by 
every pound of rails over which that commerce has to pass, and ulti- 
mately falls with crushing weight upon the agriculturist, whose bulky 
products must seek a foreign market over these tax-laden roads and 
in foreign ships; and when these foreign markets are reached, these 
products must compete with the pauper products of the cheapest 
labor to be found anywhere under the sun. 

The House bill made a great stride for the farmer's relief when it 
reduced this tax to $11 per ton. 

The rods out of which the farmer's wire fence is made are not ap- 
parently changed in rate, but by various changes in classification 
actual and important additional burdens are imposed. A reduction 
in dutiable value from 3|- to 3 cents per pound weight accomplishes 
this. An additional size, Xo. 6, added without an apparent change of 
rate- does adroitly increase the rate paid on wire rods of this size 
from 45 per cent to about 54 per cent, and is an increased tax on this 
one size of wire rods of nearly $300,000, upon the basis of the im- 
portations of 1887, and there is added a proviso by which rods 
smaller than No. 6 are classified as wire, and thus effect a third dis- 
tinct increase of tax in this one section — and this is called part of a 
" system," and rightly so called. 

Steel ingots, cogged ingots, billets, bars, etc., now pay 45 per cent 
duty if valued at less than 4 cents per pound. By the substitute, if 
valued at 1 cent or less, they are dutiable at one-half cent per pound ; 
and as some of these items were valued at seven-tenths of a cent per 



CUSTOMS TARIFFS — ^1846 TO 1897. 125 

pound in the imports of 1887. the rate of one-half cent is an increase 
from 45 to over 70 per cent, and nearly a million dollars tax added by 
this one section. 

Cotton ties also receive careful consideration by the majority. It 
is not enough that the most formidable and insolent trust which ever 
laid its hand upon the throat of honest labor, threatening every class, 
from the poor colored cotton picker whose few pounds of crop he 
could not get to market for lack of means to wrap it, to the merchant 
and capitalist who had advanced the necessaries of life to sustain 
that labor through the season. To these come the proposed revision, 
not with helping hand, but other burdens, and the cotton ties which 
their own friends had reduced to 35 per cent in the tariff of 1883 
(one of the bright oases in a desert of iniquity) they omit by name, 
but include in a new classification, so that instead of 35 per cent it 
must pay according to the valuation of 1887 over 100 per cent, adding 
nearly a quarter million dollars tax on the imported ties alone, all of 
which is a loss to the cotton producer. Even with this they are not 
content, but still further tax the struggling agriculturist in this 
schedule by raising the duties on trace chains, and all other kinds 
less than three-eighths of an inch thick, from 2^ cents, which is 
equivalent to 44.37 per cent, to 3 cents per pound, equivalent to a 
rate of 53.57 per cent. Can ingenuity go further? 

That taggers iron should be raised from 30 per cent to 65 per cent ; 
that table cutlery for the poor should be raised by specific rates added 
to ad valorem; that knives for the poor should be more heavily 
taxed and made cheaper for the rich; that breech-loading shotguns 
should be made cheaper for the $200 grade and dearer for the $15 
grade by making each pay the same tax, $10 and 25 per cent ad 
valorem ; all these and more are no longer startling, and prepare the 
mind for a thousand other inconsistencies and discriminations hidden 
by new and obscure classifications that only time and patient investi- 
gation will reveal. 

COTTON SCHEDULE. 

In this schedule again the great process of " leveling up " is called 
into requisition, to what end or for what purpose who can say? 
For instance, medium yarns are raised 3 cents per pound — they are 
already paying about 45 per cent tariff tax. Is this to pay the 
difference in wages here and abroad? Hardly, since by the census 
of 1880 it is shown that cotton goods workers are only paid 21.06 
per cent of the product. They do not get half of the present tariff, 
yet it is proposed to still further increase the rate. By changes in 
classification and by new subdivisions, still further complicating the 
administration, and by changes in rates, in effect principally increas- 
ing taxes, most glaring inconsistencies and discriminations are per- 
petrated in this so-called revision. 

Cotton yams pay about 50 per cent. Cotton cloths made from this 
yarn pay 45 per cent, while the clothing ready made by the tailor or 
seamstress from this cloth must pay 40 per cent. Hosiery is made 
dearer for the poor, but undisturbed for the rich. A sock worth 75 
cents per dozen must pay 60 cents per' dozen and 20 per cent ad 
valorem, or 100 per cent, but after they reach $3 per dozen in value 
the tax is left at the old rate. 

Collars are raised from 30 per cent to 80 per cent and upwards on 
the cheaper kinds of linen or cotton. 



126 CUSTOMS TARIFFS — ^1846 TO 1897. 



WOOLEN SCHEDULE. 



The substitute not only retains a duty on raw wool, but increases 
the duty from 10 to 11 cents a pound on clothing and combing wool, 
and the existing duty is retained on carpet wools, which all parties 
agree are not produced in this country, and the changes made in the 
manufactures of wool increases the taxation, and to that extent in- 
creases the cost of the manufactured article, and especially the cheaper 
grades — the clothing of the poor. 

To illustrate, take this example : The cheapest woolen dress goods, 
costing only 15 cents a square yard, are taxed by the substitute 6 cents 
a square yard and 40 per cent ad valorem, making the whole tax thus 
imposed 80 per cent. 

On dress goods wholly of wool the duty is increased from 9 cents 
a square yard and 40 per cent ad valorem to 11 cents per square yard 
and 40 per cent ad valorem, making an increase of taxation on this 
single article upon the basis of the importations of the fiscal year 
1887, when 31,136,149 yards were imported, of $622,722. 

And as these goods only cost an average of 21 cents a yard in the 
foreign market and under existing law are taxed 82.96 per cent ad 
valorem, they are by the substitute increased to 92 per cent ad 
valorem. 

Of this class of goods we imported in the fiscal year 1887, $6,522,568 
worth, upon which we collected $5,411,280, with many times that 
amount extorted from consumers in the form of bounty to the manu- 
facturers. 

But the people will better understand the effect of this change when 
they see that they are paying in the form of taxation about 19^ cents 
upon a square yard of goods that cost in the foreign market only 21 
cents a yard, making the cost to the consumer 40J cents a yard. 

While it is impossible for the minority to state the exact amount of 
the increase of the revenue resulting from these changes, it is confi- 
dently expected that there will be an increase of revenue upon these 
three schedules of at least ten millions of dollars per annum. 



LUMBER. 

The duty on lumber is practically left undisturbed, and an aggra- 
vated tax thus continued on the whole people, and more particularly 
upon the distant farmers and settlers whose shelter maist be brought 
from great distances, and the tax thus retained inures to the benefit 
of but a few individuals to the distress of millions. 

SALT. 

Bulk salt, which is now dutiable at nearly 80 per cent, is continued 
in the substitute at the same rate. Salt is a product of the sea and 
earth, which nature's God bestowed upon man for his use. So free 
is it in nature's plan that a little sea water exposed to the sun-heat 
and the air, nature's own factory, and the residuum is salt. Wher- 
ever found we employ the great forces of steam and electricity in- 
stead of manual labor in preparing it for use. Why a tax should be 
imposed on an article so easy of production and of such prime neces- 
sity and universal use it not shown. The existing law gives free salt 



CUSTOMS TARIFFS 1846 TO 1897. 127 

to the fishery interests of New England and taxes salt to the farmer 
and dairyman. The House bill makes salt free of tax to all. 

PROVISIONS. 

Macaroni and vermicelli, put upon the free list long ago for the 
benefit of the poor, are now taken from the free list and burdened 
with a tax of 2 cents per pound, over 35 per cent ad valorem. 

Animals, live, are made dutiable at specific rates, at $20 per head 
for horses and mules. 

Animals for breeding purposes are now free, and over two and a 
quarter million dollars worth of breeding horses were imported in 
the year 1887 for the purpose of improving the stock of this country, 
and on this importation alone the farmers of the country would pay 
under the proposed substitute over $300,000 more tax than now. 

And other animals now paying 20 per cent are taxed at the same 
rate as the more valuable breeding animals. None are benefited but 
the wealthy. A $10,000 coaching team of six, which costs $2,000 to 
import under the present law, may come in under the substitute at 
only $120, while six bronchos from across our southern border, worth 
$10 a head, which would now come in for $24, must, under the pro- 
posed substitute, pay 200 per cent. 

TRUSTS. 

The present tariff is the nursing mother of trusts. It is the wall 
behind which these combinations are formed, by which the people are 
plundered. Tariffs keep out the foreign competition and the combi- 
nation suppresses the domestic, and the whole people are at their 
mercy and must pay whatever is demanded. Language is inade- 
quate to describe the iniquity of these corporations against the rights 
of the people or to depict their disastrous effects upon the general 
welfare. As the tariffs, which render trusts possible, are established 
and maintained at the special instance of those who form them, it 
would seem but simple justice as well as good policy to tear down as 
much as possible of their covert and refuse to longer aid them in 
wrong-doing. They are not " private affairs," as has been asserted, 
but public evils of the gravest character, affecting the price of every 
article which contributes to the comfort and support of the people. 
The provisions of the substitute favor them greatly, and will serve 
to encourage their formation in still other branches of manufacture. 
Many of those belonging to trusts appeared before the Finance Com- 
mittee, clamorous for such legislation as would promote their inter- 
ests. They are all opposed to the House bill, which should commend 
it to all who condemn their methods. It is bad enough to permit 
those who are most interested — ^manufacturers — to appear before our 
committees and suggest the legislation they wish, but surely we should 
not listen to the trusts and aid them to rob with both hands. 

The minority can not pass by in silence the absurd accusation that 
the House bill means " free trade," " the ruin of industry," and the 
" degradation of American labor." These charges are as false as they 
are misleading. How the flow of surplus money into the Treasury can 
be stopped without reducing the taxes which produce it no man can 
devise; how these taxes can be reduced without taking off from the 



128 CUSTOMS TARIFFS 1846 TO 1897. 

top toward the bottom no imagination can conceive. Therefore, it 
would seem, no man can propose to cut off excessive taxation without 
subjecting himself to the charge of " free trade," because any reduc- 
tion whatever " looks toward free trade." True, government revenues 
might be reduced by making duties so high as to prohibit importa- 
tions altogether ; but that is the other end of the road, which increases 
the taxes paid to private persons. If the first method of reduction 
leads to free trade the other leads to free plunder, which is worse. 

Eepublican Presidents and Secretaries of the Treasury for years 
past have warned Congress of the accumulating surplus and advised 
the reduction of taxes, Were they all free traders, advising the de- 
struction of industry and the degradation of labor? The Tariff 
Commission of 1882, composed of 9 men, 8 of whom, at least, were 
protectionists, after perambulating all the country east of the Eocky 
Mountains, admitted the urgent necessity of reduction, and reported 
a bill which they said would lower taxes 25 per cent. They said : 

Any amelioration of the unnecessarily burdensome restrictions bearing upon 
the importations, provided the duties required for the equalization of the 
different conditions of capital and labor here and abroad are preserved, is a 
boon not only to commerce considered as a separate national interest, but to 
production. 

That which, with them, was " a boon to production," when offered 
by the House bill becomes free trade and the ruin of production. 
They were not accused of free trade or hostility to labor ; on the con- 
trary, their report was welcomed and applauded by the entire body of 
protectionists in this chamber. The Finance Committee based its bill, 
which is the present law, upon it, and announced that it would reduce 
duties at least 20 per cent ; yet all advocates of the House bill, which 
reduces only 5 per cent, are free traders, so denounced by those who 
in 1883 proposed a cut in duties four times as great. It is safe to say 
that there is not a Senator in this body, or a man in any way promi- 
nent in the councils of the Eepublican party in the United States, 
who, at one time or another, has not admitted the necessity of reduc- 
ing taxes in order to stop the surplus. They are, therefore, free 
traders, and desire the ruin of industry and the degradation of labor. 

The minority respectfully submit that those are the enemies of in- 
dustry who so enhance the cost of the raw material as to restrict its 
production and limit its markets ; and those are its true friends who 
cheapen its material and enlarge its production and its markets. 
They further submit that those are the enemies of American labor 
who supplant it with the labor of unnaturalized foreigners, whenever 
they can be obtained cheapest, and who receive by the law 47 per cent 
from the consumer in trust for the American labor which makes their 
products, and fraudulently withhold more than half that trust fund 
from its owners, and who also lessen and restrict the amount of labor 
by limiting production and markets by tariffs and trusts; and that 
those are its true friends who seek to shut off unnatural and heathen 
competition, enlarge its products and markets, and to lessen for it the 
cost of the necessities of life. 

THE WAGE SCARE. 

In a country like our own, where the direction of legislation is de- 
termined by the general suffrage, it is only possible for the favored 
few to secure their bounties by an appeal to the multitude of wage- 



CUSTOMS TARIFFS — 1846 TO 1897. 129 

workers, and the enlistment of their sympathies through their 
interests, real or imaginary. 

So far has this been done in support of the present system that the 
bread-winners have loaded themselves down with unnecessary and 
extravagant taxes in hope of fancied returns in better wages and 
more work, until at last it has become apparent to many at least that 
taxation does not enrich the man who pays the taxes, and it only 
needs intelligent comparison of the effects of past legislation to con- 
vince any fair-minded man of the beneficial results to be expected 
from a reduction of the burdens of the people. 

Cotton was long ago placed upon the free list. Did that make free 
traders of those who voted for that measure? Did it reduce the 
wages of operatives in cotton or close the cotton mills, or did it 
destroy the cotton plantations? On the contrary, we have grown 
more cotton than ever since that legislation; we have exported more 
cotton than ever. Our cotton mills are more profitable to-day than 
any other, and our cotton operatives have steadier work and better 
wages than those who work in other mills; and Ave export their fin- 
ished products by the hundred million yards, while protected wool 
has stopped one-fourth of the Avoolen machinery and thrown 25 per 
cent of the woolen operatives out of employment. 

More than a decade and a half ago hides were placed upon the free 
list. Did that destroy the leather industry in this country ? On the 
contrary, we lead the world in its manufacture, save in a few minor 
branches, and, with a largely increased population, our importations 
of leather have decreased and our exportations of finished products 
have increased. 

We do import more hides than formerly because our own supply is 
insufficient, but this raw material furnishes labor to many hands and 
adds to our national wealth. We imported last year upwards of 
twenty-four million dollars' worth of hides free. Does that make 
free traders of those who made hides free ; and if $24,000,000 of free 
hides does not make one free trader, does two- thirds as much free 
wool make free traders of half our people ? 

Wliat has happened with cotton and with hides it is confidently 
believed and promised will happen with free wool. Our production 
of wool will increase, our manufactories will revive, our woolen oper- 
atives will have steadier work and therefore better wages. Our prod- 
ucts of woolen goods will increase and as well our exportations oi 
woolen goods to foreign countries. Not ten years ago quinine was 
placed upon the free list against protests louder and more vehement 
than are heard now about the wanton destruction of an honorable 
industry — with what result? With immensely increased production 
in this country, without one cent loss of wages to operatives ; but, on 
the contrary, to their great gain, for as we now make two and a 
quarter million ounces it can not but mean steadier work to more 
employees, and the shivering consumer reaps a benefit measured not 
by cents but by dollars per ounce, and the only destruction which fol- 
lowed in the wake of this reduction was of what was then the most 
formidable trust in existence. The monopoly went down and legiti- 
mate manufacture prospered. 

Here is a case where, with benefit both to the employee and the 
consumer, the placing upon the free list of a finished article was 

64467— S. Doc. 547, 60-2 9 



130 CUSTOMS TARIFFS — 1846 TO 1897. 

immediately followed by a wonderful cheapening of that product, 
and it is quite as just to claim the decline in price was entirely due to 
the removal of the duty as that other claim so often made, that the 
imposition of duty reduces prices by competition, and in proof of 
which is cited the general decline of prices in this country, due, as is 
claimed, to the tariff, ignoring the discoverj^ of new supplies and 
improvements in methods of manufacture and the supplanting of 
manual labor in every department of life with inanimate machinery 
operated by natural forces intelligently controlled. 

Take the agriculturist, for example, and note the fearful decline in 
his returns in a half dozen years. In 1886 nearly 18,500,000 acres 
more land was cultivated and planted in cereal crops than in 1881 
and more than three-fourths of a billion more bushels of grain were 
raised and sold; yet, instead of receiving nearly $400,000,000 more 
for the extra outlay of labor and capital on lands poorer on the aver- 
age than those already occupied, the farmers of the country suffered 
a loss in values on those grain crops alone of over $600,000,000 on 
that year's harvest as compared with the values of 1881. 

Everything declines save the taxes, and these same farmers, who 
must send their surplus abroad to find a market, found, on bringing 
the reduced returns of their crops home, that notwithstanding tliey 
were enabled to buy foreign products slightly cheaper than before, 
their taxes had been increased in that period, and that they were com- 
pelled in 1886 to pay more than $2.30 customs dues on each $100 
worth imported, more than they did for like importations in 1881; 
and to-day those taxes are nearlv $4 more per $100 worth than in 
1881. 

And when, in view of the above-cited facts of a decline of about 
33^ per cent in the value of his crops in 1886 below the values of 
1881, he asks that for to-morrow his taxes be made $3 less per $100 
than in that same year 1881, he is met with the cry of free trader, and 
that is considered argument enough. 

FREE WOOL. 

The minority are firmly convinced that besides the incalculable 
advantage to the whole countr}^ which would result from the placing 
of wool upon the free list, it is easily demonstrable that no class will 
suffer, but that each will reap his share of the benefit. 

With a consumption of 600,000,000 pounds of raw wool in 188Y and 
a population of 60,000,000, the average per capita consumption is 
easily reckoned at 10 pounds, or 50 pounds to the average family of 
five persons, and the northern farmer, constantly exposed to the 
rigors of our winters, consumes something more than the average. 

It requires from 3 to 4 pounds of raw wool to make a pound of 
cloth, so that from 12 to 16 pounds of woolen clothing for the family 
will be seen to be a low average. This is now taxed from 55 to nearly 
90 per cent. The manufacturer is not benefited, because his finished 
product comes into competition with the foreign product made not 
OJily from untaxed wool, but cheaper wool. 

It is reckoned that 3^ pounds make a pound of cloth, and when the 
manufacturer pays 10 cents per pound duty he is supposed to be com- 
pensated therefor by the specific duty of 35 cents per pound on his 
woolen goods. Now, this is on the assumption that 3 pounds of raw 



'CUSTOMS TARIFFS — 1846 TO 1897. 131 

wool make 1 of scoured wool — that is, that the wool shrinks in the 
cleaning not above GGf per cent. 

But many South American and other wools contain more than that 
proportion of foreign matter, running as high as 75 and 80 per cent. 
This wool our manufacturer can not buy, because his tax on the cloth 
would then run from 45 to 60 cents per pound, and his compensatory 
duty is only 35 cents. Therefore for these wools the foreign dealer 
finds no American competitor in the market and buys them at his 
own price, and these cheaper wools, untaxed and manufactured 
abroad, compete here with unfair advantage with our own heavily 
handicapped woolens, and successfully, too. 

Now, if the tax be taken off wools our manufacturers at once be- 
come bidders for this wool against the foreign manufacturer, and as 
a certain consequence the price will rise, and this operates doubly 
against the foreign manufacturer. He buys his wools dearer and 
meets untaxed in our markets corresponding grades. 

We will import more wools, of course, and in no other way can our 
great factories prosper, because their capacity is beyond our own 
wool production. When the factories are turning out more product 
the employees have steadier work and better wages, and indirectly, 
of course, the whole country is benefited. 

Under the House bill the manufacturers, with free wool, secure 
even a higher competitive advantage over the foreign than under the 
present law or the substitute. The manufacturers will export woolen 
goods as we now^ export cotton and leather, and the demand for the 
wool will better the wool market and encourage increased production, 
while the average wool grower himself will reap from cheapened ny 
clothing more benefits than he ever did from a tax on "his product, '' 
which he must himself pay. 

The minority, therefore, dissenting from the report of the ma- 
jority, commend to the Senate and the countr}^ the bill of the House 
of Representatives, No. 9051, as a measure for the reduction of taxes 
based alike upon justice and good policy. 

As the best exposition of the effect of bill H. R. 9051 upon taxation 
and revenue, the report of the majority of the Committee on Ways 
and Means, submitted with the bill to the House of Representatives, 
is hereto appended,'* w^ith our concurrence. 

IsHAM G. Harris. 
Z. B. Vance. 

D. W. VOORHEES. 

I concur in the above report, indorsing the House bill in respect to 
articles placed upon the free list, but desire some modifications in the 
dutiable list. 

J. R. McPherson. 



THE VIEWS OF HON. JAMES B. BECK, OF THE MINOBITY OF THE 

COMMITTEE. 

Not having seen the bill proposed by the Republican majority of the 
Finance Committee of the Senate until within the last few days, and 
having no idea what sort of report will accompany it, except that it is 

« See p. 15 for this report. 



132 CUSTOMS TARIFFS — ^1846 TO 1897. 

announced in the public press that it will contain an elaborate and 
bitter attack on the propositions and principles contained in the bill 
that came from the House of Representatives, and being further 
advised that the views of the minority are expected to be ready 
promptly, as the subject will be brought before the Senate very soon, 
I can only enter my protest against the principles presented by the 
Republican majority of the Senate committee, and give in a general 
way the reasons I have for supporting the principles presented by 
the House bill. That bill is an earnest eli'ort to reduce taxation by 
diminishing the cost of the raw materials used by American manu- 
facturers, so as to enable them to compete in the markets of the world 
with their foreign competitors who produce similar goods. It pro- 
ceeds upon the reccgnized fact that raw materials are not consumed 
in that form, but are necessary for the production of commodities 
to which the industry of the country may be properly applied; and 
it is an honest effort to reduce the cost to the American consumer of 
the goods which they must necessarily have, retaining as far as pos- 
sible such taxes as are imposed upon articles which the people may 
use or not just as they please, and the proceeds of which taxation, 
less the cost of collection, reaches the Treasury of the United States. 
It seeks to promote trade with all the world, to restore and build up 
our lost commercial marine, and thus exchange commodities with 
other peojDle upon somewhat fair and equal terms. 

The struggle of the majority of the Senate Committee on Finance 
seems to be — its effect certainly is — to close our ports as far as possible 
against commerce from abroad, to make our people dependent for 
their supplies upon the products of the machinery of the home manu- 
facturer, by limiting and restricting their right to use manufactured 
articles to such as American producers furnish and at such prices 
as they see fit to exact, the obvious effect being to surrender to other 
nations the trade and commerce of the outside world and subject our 
exports to such extortions in freight charges as combinations of 
foreign shipowners see fit to exact. The Senate substitute, when 
carefully examined, will show that in every feature of it it aims to 
increase the cost of the goods he needs to the home consumer, and to 
close the markets of the world against imports and exports as well, 
except such as are purely agricultural and have to be sold abroad 
for any price they will bring in free open market with foreign com- 
petition. Under it we can have no successful commerce, no return 
cargoes, indeed, no ships in the foreign trade, and no sailors except 
such as hover around our coasts protected by the combinations and 
monopolies in our coastwise trade where all competition is excluded. 

This attempt by the majorit}' of the committee to restore specific 
instead of ad valorem rates simply means, no matter what pretenses 
may be set up, that the goods used by the poor shall be taxed out of 
all proportion to those used by the rich, and that the people shall 
derive no benefits and no reduction of taxation from the invention 
of new machinery or economic processes made or devised, either at 
home or abroad, which cheapen the cost of the production of goods. 
Specific rates exclude the consimier from all benefit of all the progress 
of science, skill, and invention in cheapening production, while the 
blanket that costs $1, which only the poor buy, pays the same tax as 
the blanket that costs $3; and, as the committee were shown in New 
York, on our visit there to prepare a bill to guard against tinder- 



CUSTOMS TARIFFS — 1846 TO 1897. 133 

valuation, the bridal veil costing $2,000 in Paris would pay no more 
tax than the imitation article which cost $50. All that, hoAvever, is 
in the interest of the combinations of wealth and power, which alone 
seem to be worthy of consideration b}^ the majority of the commit- 
tee. They need no ships, they need no commerce, they seek to exclude 
imports which may compete Avith them, and they refuse to sell their 
goods at such prices as the people abroad will buy them at; there- 
fore the seas might as well, for their purpose, be oceans of fire instead 
of God-given highways for the world's commerce. The right to 
plunder all our people is all they ask; that seems to be the object 
which the majority of the Finance Committee, by their bill, endeavor 
to attain. 

The question now presented is not one of temporary taxation. The 
pretenses upon which high-tariff taxes are now demanded will be as 
strong fifty years hence as they are at present. It is no longer infant 
industries that are clamoring. The manufacturers are stalwart giants 
now, with machinery equal to the best in the world, and much of it 
imported from foreign countries and owned by foreigners, who bring 
it and their workmen here to secure the subsidy Congress gives them, 
as was confessed by the men engaged in the bagging conspiracy and 
by many others who appeared before the committee, as their state- 
ments show. They control this market against foreign-made goods, 
and with their machinery at home control all foreign markets against 
our products. 

The Republicans now confess in their platform and the measures 
they advocate that they never intend that American goods shall be 
sent for sale into foreign markets, because they know that the ground 
upon which they demand protection, to wit, the difference in wages 
here and in other countries, will continue for generations to come, 
so long indeed as the free lands of this continent are open to home- 
stead settlers. Their affected interest in American labor is simply 
a false pretense ; their whole course has been ojoposed to the interests 
of labor, as shown from the time the high war tariffs were enacted 
and laws were passed by them for the importation of foreign contract 
labor from all parts of the earth at the lowest foreign wages, duty 
free, which allowed the employer of the foreign pauper laborer to 
follow his serf out like a sleuth hound if he dared to run away, and 
to sell his humble homestead over his head unless he worked for the 
pauper wages he had, in ignorance of our wage rates, agreed while 
in Asia or Europe to take. The country is well advised of the des- 
perate struggles they made to obtain and retain Chinese labor to the 
exclusion of American workmen. Their efforts in that direction be- 
came so flagrant that even Eepublican Senators had to rise in the 
Senate and denounce their action. 

In 1882, during the discussion of the Chinese question, Senator 
John F. Miller, Republican, from California, said : 

The average American manufacturer is interested generally in two things, 
namely, the highest protective tariff and the cheapest labor. * * * It is 
not ditticnlt to perceive the origin of that political economy which suggests high 
protective tariff and at the same time advocates the admission of servile labor- 
ers into this country without limit. It means high prices for the products of 
manufacture and low prices for the labor which produces them ; the aggrandize- 
ment of capital and the debasement of labor; greater wealth to the wealthy 
and greater poverty to the poor. 



134 CUSTOMS TAEIFFS 1846 TO 1897. 

Before the discussion on this bill closes, and I hope it will be full 
and exhaustive, the country will see how false their pretenses now 
are. No man has denounced high protective taxes or praised the 
low Democratic revenue tariff of 1846 and shown its advantages to 
all the interests of the country better or more elaboratel}^ than the 
distinguished Senator from Iowa (Mr. Allison), as the records show. 
Even the Senator from Maine (Mr. Hale), in the Forty-second Con- 
gress (Globe, 1st sess., No. 1, p. 34), moved to put salt on the free 
list, and expressed a desire (p. 80) to have coal added to his propo- 
sition. The measure was passed by a vote of 147 to 47, and the 
amendment of Mr. Farnsworth to Mr. Hale's free-salt proposition 
(p. 90), made at Mr. Hale's suggestion, making coal free, also passed 
by a vote of 130 to 57, many Republicans now in the Senate voting 
for both propositions. And notwithstanding the demand now so 
earnestly made for free tobacco in every form, when the Democrats 
of the Senate in 1883 Avere insisting upon a reduction of the tobacco 
tax to 8 cents per pound the Republican party were almost a unit 
in opposition to it, their candidate for the Presidency, Mr. Harrison,^ 
saying among other things : 

I believe that we can not enter into tlie general subject of tariff reduction^ 
and we ought not perhaps to reduce much now the taxes on those three articles, 
which I believe the common concurrent consent and common sense of all the 
people agree should be the last subjects of internal revenue — I mean whisky, 
beer, and tobacco. I do not announce a doctrine from which I expect any 
general dissent, certainly not on the Democratic side of the chamber. * * * 
I come then to say that, in supporting this measure from our Finance Committee 
we are reducing our internal-revenue taxes to these three articles which by 
common consent should remain, at least till the indefinite future, upon our 
list of products upon which excise taxes are to be levied. (Congressional 
Record, p. G250, pt. 6, vol. 13, 47th Cong., 1st sess.) 

And the distinguished Senator from Ohio (Mr. Sherman) opposed 
the same proposition in language as strong as he knew how to employ^ 
saying among other things : 

Senators on the other side may think from the vote — I can almost refer to it 
as a party vote, though it is not entirely a party vote — that they can make 
political capital by reducing the tax on tobacco. I do not believe it. I believe 
the plain people of this country, as Mr. Lincoln called them, see through it. 
They are willing to pay the tax on tobacco, on whisky, and on beer. They are 
the only internal taxes that they are willing to pay, and I am willing to let 
these three taxes stand as they are until we can gradually reduce them as the 
condition of our revenue may allow. Strip your internal revenue of all other 
classes, even if to do so does benefit some of the banks, even if it does repeal 
taxes that might be kept on a little while longer with no very great injury; yet 
it confines the system to these three articles, which in every country are the 
subjects of taxation. Then spread the balance of your reduction on the exter- 
nal taxes, and do what little good you can until the tariff commission enables us 
to reduce the whole system of external taxes. * * * 

Again he said : 

But do not give away of our surplus revenue more than half of it on an arti- 
cle which is the proper source of revenue, the legitimate subject of taxation on 
which the tax is more cheerfully paid and more easily collected than on any 
other in the whole range or gamut of taxes. 

And when on my motion the right was demanded to allow the pro- 
ducer of tobacco to sell $100 of his own product, it raised a storm of 
indignation among all the Republican Senators, who are now so 

^ Seelving to confine the reduction to taxes on banks, matches, and patent 
medicines. 



CUSTOMS TARIFFS — 1846 TO 1891. 135 

clamorous for the protection of the producers of tobacco, that a 
person who either listened to the debate or reads it now would sup- 
pose that the country would have been ruined by even allowing them 
the slight privilege which was given them by the votes mainly of the 
Democratic party. 

The pretense that they are going to aid chemists, machinists, and 
others by giving them free alcohol is also a sudden conversion, be- 
cause every report that has been made by the Treasury Department 
from the time of Secretary Sherman to the present shows that any 
effort to do that would simply be the breaking down of all barriers 
against fraud in the collection of revenue on distilled spirits. It 
would, however, have the effect which, perhaps, is desired by the 
Republican gentlemen who deny the existence of trusts, of giving the 
whisky trust of Peoria, 111., the right to sell their alcohol at any price 
they please free from all competition at home or abroad. 

But I do not propose now to argue the details of the bill. That, as 
I have said, will be done to the satisfaction of the country before it 
leaves the Senate. I shall therefore confine myself to a general state- 
ment of the reasons why I support the measure as it came from the 
House, and oppose that as now presented by the majority of the 
Finance Committee. 

The President of the United States, in his letter of acceptance, has 
stated the position of his party in regard to taxation, and the princi- 
ples that ought to govern it so clearly, that I don't know how better to 
begin a statement of those principles than to quote a few extracts from 
that letter. 

The President says : 

Our Government is the creation of the people, established to carry out their 
desi?:ns and acconiplish their good. It was founded on justice, and was made 
for free, intelligent, and virtuous people. It is only useful when within their 
control, and only serves them well when regulated and guided by their constant 
touch. It is a free Government because it guaranties to every American citizen 
the unrestricted personal use and enjoyment of all the reward of his toil and of 
all his income, except what may be his fair contribution to necessary public 
expense. 

Therefore it is not only the right, but the duty of a free people in the enforce- 
ment of this guaranty, to insist that such expense should be strictly limited to 
the actual public needs. It seems perfectly clear that when the Government, 
this instrumentality created and maintained by the peojile to do their bidding, 
turns uiion them and through an utter perversion of its powers extorts from 
their 1,'ibor and cai)ital tribute Inrgely in excess of public necessities, the crea- 
ture has rebelled against the creator and the masters are robbed by their serv- 
unts. The cost of the Government must continue to be met by taritf duties col- 
lected at our custom-houses upon imjiorted goods, and by internal-revenue taxes 
assessed upon spirituous and malt liquors, tobacco, and oleomargarine. 

I suppose, too, it is well understood thnt the effect of .this tariff taxation is not 
limited to the consumers of imi)orted articles, but that the duties im])osed upon 
such articles permit a corresi)onding increase in price to be laid upon domestic 
productions of the same kind, which increase, paid by all our people as con- 
sumers of home productions and entering every American home, constitutes a 
form of taxation as certain and as inevitable as though the amount was annu- 
ally paid into the hands of a taxgatberer. These results are insei)arable from 
the plan we have adopted for the collection of our revenue by tariff' duties. 

And yet this is oiir condition. We are annually collecting at our custom- 
houses and by means of our internal-revenue taxation many millions in ex- 
cess of all legitimate needs. As a consequence there now remains in the Na- 
tional Treasury a surplus of more than $130,000,000. No better evidence could 
be furnished than that the people are exorbitantly taxed. The extent of the 
superfluous burden indicated by this surplus will be better appreciated when it 



136 CUSTOMS TARIFFS — 1846 TO 1891. 

is sn,2:^ested that such surplus nlone represents taxation aggregating more than 
$108,000 in a conn try containing 50,000 inhabitants. 

Taxation has always been the feature of organized government the hardest to 
reconcile with the people's ideas of freedom and happiness. When presented in 
a direct form nothing will arouse popular discontent more quickly and pro- 
foundly than unjust and unnecessary taxation. Our farmers, mechanics, labor- 
ers, and all our citizens closely scan the slightest increase in the taxes assessed 
upon their lands and other i'>roperty, and demand good reasons for such an in- 
crease. And yet they seem to be expected, in some quarters, to regard the un- 
necessary Tolume of insidious and indirect taxation visited upon them by our 
present rate of tariff duties with indifference, if not with favor. 

General Harrison, in his letter, controverts all -the positions taken 
by the Democratic party, but states the truth very pointedly when he 
says : " It is not a contest between schedules, but between wide-apart 
principles." In that I agree with him, and am willing to go before 
the country on that issue. 

There is no dispute about the fact that the present surplus in the 
Treasury, which is not only needless but dangerous and corrupting in 
all its tendencies, must continue to increase unless taxation is reduced, 
and it is equally true that that surplus was produced by the mainte- 
nance of unnecessary and, therefore, unjust and oppressive taxation, 
against the protest of the Democratic party, by the Republican lead- 
ers, who are now opposing tariff reduction. 

Until now it has been conceded by all men that tariff taxation ought 
to be reduced from the existing war standard to a peace footing. It 
is needless to go into detail to show that the present tariff taxes were 
intended to be only temporary, and were imposed to compensate the 
manufacturers for the oppressive internal-revenue taxes, which were 
placed upon them and all others by the necessity of war. Senator 
Morrill and all the advocates of protection publicly proclaimed that 
over and over again, and inserted it in the preamble of the acts " tem- 
porarily " increasing tariff taxation. 

The Senator from Vermont (Mr. Morrill) had charge of the bill of 
1864 in the House of Representatives. His speech, made when he pre- 
sented it, will be found in the Globe of June 2, 1864. He said, among 
many other things : 

The Treasury requires a larger supply of means, and such sources of revenue 
as have not already yielded their maximum contributions must now be sought, 
Fo that we may fill the measure of our wants. This hns nifde an increase of 
internal duties necessary, and that increase to a considerable extent imposes 
upon us the duty as well as affords us the power of obtnining an increased 
revenue from duties on imports from abroad. The withdrawal of the large 
number of men now in the field from industrial pursuits leaves a paucity of 
numbers at home, thereby advancing wages and the cost of living, so that a 
bushel of corn, a pound of wool, a yard of cloth, or a ton of iron can not now, 
even reducing the currency to a specie standnrd, be produced at the same cost 
that they were three years ago. With the tariff considerably increased and even 
if we had no internal taxes to pay, our people will hardly find it less difficult 
to compete with foreign productions and manufactures than they did in times of 
peace without any increase of tariff. And when we impose a tax of 5 per cent 
upon our manufactures and increase the tariff to the snme extent upon foreign 
manufactures, we leave them upon the same relative footing they were at the 
start, and neither has cause of complaint. The rates proposed are high nom- 
inally, and may be so regarded by foreign nations, but considering the weights 
carried by our own people, other nations will still be able to continue the race 
with us upon nearly the same terms as heretofore. 

* * * * Hs * * 

In making an estimate of the effect of such a war tariff as is now proposed, 
it is important that we should bear in mind that as we increase the cost of any 
article we diminish the number of those who are able to consume it. 



CUSTOMS TARIFFS — 1846 TO 1897. 137 



Again, he said : 



Protection was never defended on any other ground than that in the end the 
consumer obtained his supplies more cheaply. I know sound policy dictates that 
for proper encouragement of manufacturers all raw materials should be free, 
and where nations manufacture for exportation no other policy can be main- 
tained. This accounts for the course of France and England upon this subject. 
They export largely ; we do not. 

Mr. Shellabarger, then a Member from Ohio, asked Mr. Morrill if 
there was any increase of duty over and above the tariff of 1861, save 
and excejDt the compensating daty made necessary by internal-revenue 
taxes. Mr. Morrill said in reply that there was no increase except 
for that purpose, or for the purpose of revenue upon articles not pro- 
duced in this country. 

At the close of his speech Mr. Morrill made this pledge : 

" This is intended as a war measure, a temporary measure, and we must give 
it our support as such." 

Again, he speaks of it as " a war measure, imposed by the necessities of the 
Government, the scarcity of laborers, and the enormous direct taxation." 

On the following day Mr. Allison, again resuming, said: 

This large internal-revenue tax was made the excuse and the cause of the 
advance of the tariff of July 14, 1862, and June 80, 1SG4. I quoted the language 
yesterday of the then chairman of the Committee on Ways and Means in 1802, 
Mr. Thaddeus Stevens, himself a protectionist, and certainly in favor of the 
protection of the great interest of Pennsylvania, iron. He made a pledge upon 
this floor in 1882 that those additions of duties upon manufactured articles 
imported in this country were made necessary because of the internal-revenue 
taxes. Both he and Mr. Morrill, subsequently chairman of the Ways and Means 
Committee, declared that the act of June 30, 18G4, ^^•as a temporary measure, a 
war measure, and was not intended as a measure which should remain upon 
the statute book as a protective tariff In the time of peace. 

Mr. Allison yielding the floor for a moment to Mr. Cox, that gen- 
tleman said: 

I desire to say in addition to what has been said by the gentleman from Iowa 
[Mr. Allison], that I was on the committee of conference upon the tariff of 18(34. 
The reason why that conference report was made as it was made, the reason 
given by Mr. Morrill and Mr. Fessenden, was that the internal tax had been 
raised, but that the moment that tax was reduced they would be in favor of 
reducing the custom duties. That was understood when the report was made 
upon the tariff of 1864; it was one of the conditions leading the conference 
committee to report that measure. 

Mr. Allison said further : 

It is admitted by all that the increase of the tariff was commenced and car- 
ried on upon the basis of the protective duties of the Morrill tariff of 18G1 ; the 
increase of direct taxation, added to the price of domestic manufactures, ren- 
dered an increased tariff' necessary in order to prevent our country being flooded 
with cheaper foreign productions. Certainly, then, upon the decrease of internal 
taxation the tariff' may be, and ought to be, decreased in proportion, the danger 
being no longer in existence which was sought to be averted by these increased 
duties. 

But I may be asked how this reduction shall be made. I think it should be 
made upon all leading articles, or nearly all ; and for that purpose, when I get 
the opportunity in the House, if no gentleman does it before me, I shall move 
that the pending bill be recommitted to the Ways and Means Committee with 
instructions to report a reduction upon existing rates of duty equivalent to 20 
per cent upon the existing rates, or one-fifth reduction. Even this will not be a 
full equivalent for the removal of all internal taxes upon manufactures. It 
will not be difficult to make a reduction upon this basis. 



138 CUSTOMS TARIFFS — 1846 TO 1897. 

The position taken by these gentlemen at that time sufficiently illus- 
trates the grounds on which the temporary increase of tariff taxation 
was agreed to by Congress and accepted by the country. 

In 18C)G the internal- re venue taxes, as shown by the report of the 
Commissioner of Internal Revenue for 1880 (see p. 159), amounted 
to $310,900,984, of which $23G,33G,03T.37 were imposed upon manu- 
factures, railroad receipts, incomes, special taxes, legacies, etc., manu- 
factured products alone paying $127,230,G08.G6 that year, as shown 
by the following statement: 

1. Manufacturing products $127,230,608.66 

2. (Jross receipts, railroads, etc 11,262,420.82 

3. Sales, stocks, gold, etc 4,002,282.01 

4. Special taxes, etc 14,844,418.05 

5. Incomes 72, 982, laO. 03 

6. Legacies 924, 823.97 

7. Successions 246, 154. 88 

1,603,122.73 



I: } 



Miscellaneous . . _., . -50, 037. 32 



Total 236, 236, 037. 37 

All these taxes were repealed nearly twenty years ago, j^et the cor- 
responding tariff taxation which w^as imposed to compensate for the 
burdens temporarily imposed by them is to-day almost as high as it 
was at any period during the war. 

The injustice of that condition induced a Republican Congress to 
strike off' on all leading articles 10 per cent from the tariff taxation in 
1872, but in 1875, under the false pretense that the sinking fund was 
in danger, that 10 per cent was again restored, and additional taxes 
were imposed on whisky, tobacco, and sugar. As early as 1881 the 
surplus arising from the increased taxation became so oppressive 
that the then President of the United States and the country de- 
manded tariff reduction, although the average duty was at that time 
4 or 5 per cent ad valorem lower on imported goods than it is to-day — 
as low indeed as the House bill proposes to make it now. After a 
long struggle on the part of the protectionists to retain their extor- 
tions awhile longer they obtained a tariff commission, organized in 
their own interests, which they knew would make as slight reductions 
as possible; that commission, after reviewing the Avhole situation, 
was compelled, among other things, to make the following statement 
in their report : 

Early in its deliberations the commission became convinced that a substantial 
reduction of tariff duties is demanded not by a mere indiscriminate popular 
clamor, but by the best conservative opinion of the country, including that 
which has in former times been most strenuous for the preservation of our 
national industrial defenses. Such a reduction of the existing tariff" the com- 
mission regards not only as a due recognition of public sentiment and a measure 
of justice to consumers, but one conducive to the general industrial prosperity, 
and which, though it may be temporarily inconvenient, will be ultimately 
beneficial to the special interests affected by such reduction. No rates of de- 
fensive duties, except for the establishment of new industries, which more than 
equalize the conditions of labor and capital with those of foreign competitors^ 
can be justified. Excessive duties, or those above such standard of equaliza« 
tion, are positively injurious to the interest v^iiich they are supposed to benefit. 
They encourage the investment of capital in manufacturing enterprise by rash 
and unskilled speculators, to be followed by disaster to the adventurers and their 
employees, and a plethora of commodities, which deranges the operations of 
skilled and prudent enterprise. 



CUSTOMS TARIFFS 1846 TO 1897.. 139 

Nuiiierous examples of such disasters and derangements occurred during and 
shortly after the excessively protective period of the late war, when tariff duties 
were enhanced by the rates of foreign exchange and premiums upon gold. Ex- 
cessive duties generally, or exceptionally high duties in particular cases, dis- 
credit our whole national economic system and furnish plausible arguments for 
its complete subversion. They serve to increase uncertainty on the part of 
industrial enterprise, whether it shall enlarge or contract its operations, and 
take from commerce, as well as production, the sense of stability required for 
extended undertakings. It would seem that the rates of duties under the exist- 
ing tariff — fixed, for the most part, during the war under the evident necessity 
at that time of stimulating to its utmost extent all domestic production — might 
be adapted, through reduction, to the present condition of peace requiring no such 
extraordinary stimulus. And in the mechanical and manufacturing industries, 
especially those which have been long established, it would seem that the im- 
provements in machinery and processes made within the last twenty years, and 
the high scale of productiveness which has become a characteristic of their 
establishments, would permit our manufacturers to compete with their foreign 
rivals under a substantial reduction of existing duties. 

Entertaining these views, the commission has sought to present a scheme of 
tariff duties in which substantial reduction should be the distinguishing feature. 
The average reduction in rates, including that from the enlargement of the- 
free list and the abolition of the duties on charges and commissions, at which 
the commission has aimed, is not less on the average than 20 per cent, and it is 
the opinion of the commission that the reduction will reach 25 per cent. 

The legislation which followed the report of the tariff commission 
in the last session of the Forty-seventh Congress was perhaps the 
most discreditable that ever occurred in the history of American poli- 
tics. The House of Representatives, at the first session of that Con- 
gress, had sent to the Senate a bill relating exclusively to internal 
revenue. It took up the tariff commission bill in January, 1883, and 
after struggling along until about the middle of February without 
reaching the schedules in regard to sugar, cotton, or woolen goods, or 
indeed anything beyond the iron schedule, which it only partially 
considered, it abandoned all attempts to pass any measure, and by 
devices which were confessed at the time to be revolutionary it re- 
solved to get into conference with the Senate upon a bill which that 
body had passed in order to endeavor to secure advantages to the pro- 
tected interests through the action of the conference committee, which 
the House, so far as it had gone, refused to give them, and Avhich the 
Senate had in every form repudiated. The debates and the bill of 
the House, which can be found in the document rooms of both Houses, 
will verify this statement. The leading members of the House on 
the Democratic side denounced the proceeding in every form, but 
without avail. A few extracts will illustrate this. Mr. Blackburn, 
of Kentucky, a member of the Committee on Rules (see Record, p. 
3370), charged on the floor what the " Keif er-Boynton " investiga- 
tion has since verified, if any proof was needed, when no man denied, 
what he alleged. 

Unwilling — 

He said — 

to trust to a count which, if common rumor is to be credited, has been carefully 
made: a count made upon a written agreement signed by members on the other 
side, binding and obligating themselves to stand for this report and to stand 
for the motion of nonconcurrence; though with care and particularity, as rumor 
has it (and I doubt not correctly), you have taken time since the Kasson reso- 
lution was sent to the Conmiittee on Rules, two weeks ago, to mar.^hal your 
forces, to obligate them in every manner that is binding, unless it be in open 
bond, with good and approved securities for the performance of the contract; 
in the face of all this the majority side of the House dare not allow a motions 
which is admitted under every parliamentary law, or parliamentary rule, or 



140 CUSTOMS TAKIFFS — 1846 TO 1897. 

parliamentary practice ever known among civi]izecl men. Yon dare not allow a 
vote to be taken to concur in the Senate amendments to the text of the bill. 

Mr. Cox, of New York, said: 

It is a fraud upon parliamentary law; a fraud upon all that is just and fair 
in our politics; it is revolutionary. 

Mr. House, of Tennessee, said : 

It is an open, unblushing attempt to concoct, in a secret chamber of a 
packed conference conniiittee, a tariff bill which the promoters of this movement 
know can not be passed upon the floor of this House under the rules which 
govern it. It is an attempt by an indefensible, arbitrary, revolutionary act to 
wrest from the representatives of the peo])le the right of legislation; to tie 
their hands, and to deny them the poor privilege of lifting their voices against it. 

The House was not even allowed the privilege of agreeing with the 
Senate on the tariff bill passed by that body. The leading Repub- 
lican members of the Senate, professing to be conferees on the part of 
the Senate, were only too anxious to get into the secret recesses of the 
conference committee chamber, not for the purpose of sustaining the 
action of the body they professed to represent, but for the purpose of 
annulling what had been deliberately decided upon, often by a yea 
and nay vote, in the Senate of the United States on many questions 
against their wishes. Time and space will not permit anything like 
a full history to be given of the outrages committed in that confer- 
ence committee. 

Late one night, just before the adjournment of Congress, when the 
conference report was brought into the Senate, and no explanation 
made as to its provisions, I endeavored to point out, and did point 
out, many of the outrages committed in that conference report, by 
which the wishes of both Houses, deliberately expressed, had been vio- 
lated. That speech will, perhaps, call the attention of Senators, when 
the debate on this bill comes up, to matters that even now require ex- 
planation ; but there were m^any things, not then known to any Sen- 
ator, concealed by the conferees, which subsequently came to light 
and developed the flagrant character of that so-called conference. 
Important clauses were added to the cotton and woolen schedrJes, 
increasing the tax upon whole classes of goods, which propositions 
had never been submitted to either House, or when submitted to the 
Senate, had been defeated by that body, because they never were be- 
fore the House in any form. 

If Senators will take the trouble to look up the bill as it went to 
the conference committee, and examine it as it left that body, they 
will find in regard to cotton goods increases far beyond anything 
that had been even suggested, embracing the most important classes 
of products in which Xew England was specially interested. 

In Schedule I, cotton goods, a new proviso was added, increasing 
the tax as follows: 

On all cotton clotli not exceeding two hundred threads to the square inch, 
counting the warp and filling, not bleached, dyed, colored, stained, painted, or 
printed, valued at over eight cents per square yard: bleached, valued at over 
ten cents per square yard; dyed, colored, stnined, painted, or printed, valued at 
over thirteen cents per square yard, there shaU be levied, collected, and paid a 
duty of forty per cent ad valorem. 

And in Schedule K, wool and woolens, the conference committee, 
in the ready-made clothing schedule, after " clothing, ready-made, 
and wearing apparel of every description," inserted the words " not 



CUSTOMS TAKIFFS — 1846 TO 1897. 



141 



specially enumerated or provided for in this act," and then inserted 
a provision increasing taxation on the following goods : 

Clonks, dolmans, jackets, talmas, nlsters, or other outside garments for 
Indies' and children's apjiarel, and goods of similar description, or nsed for like 
purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, 
goat, or other animals, or of which wool, worsted, the hair of the alpacn, goat, 
or other animals, is a component mnterial, thirty cents per pound, and, in addi- 
tion thereto, fifty per cent ad valorem. 

The debates in both houses will show that no suggestion w^as ever 
made looking to such increases as these. The result w^as that instead 
of a reduction on cotton and woolen goods, Hon. Joseph Nimmo, jr.^ 
Chief of the Bureau of Statistics, on March 10, 1884, furnished Con- 
gress w^ith an official statement of the duties upon the leading articles 
under the old law prior to March 3, 1883, and under the act of March 
3, 1883, which, instead of a reduction of from 20 to 25 per cent, shows 
large increases in the manufacture of wool, cotton, earthenware, and 
china beyond what existed before the law was passed. 

The table is as follows: 

Values of imports of dniinhle merchandise entered for consumption in the 
United States, lolth the amount of duty and the ad valorem rate of diitij col- 
lected during the folloicing periods, during the six months ended December SI, 



Article. 



Under the old law— 1882. 



Value. 



Duty col- 
lected. 



Ad valorem 
rate of duty- 
collected. 



All dutiable merchandise 

Sugar and melada 

Iron and steel and manufactures thereof 
Wool: 

Clothing 

Combing 

Carpet 

Manufactures of wool 

Manufactures of cotton 

Manufactures of sdlc 

Earthern and china ware 

Glass and glassware 

Spirits and wines 

Malt liquors 



$260,856,237 
44,432,311 
32,499,426 

1,210.689 

135,123 

3,605,9}:0 

22, 400, 387 

14,967,850 

19,999,119 

4,423,146 

4,271,o05 

5,203,625 

511,772 



$111,266,507 
23, 180, 590 
12,713,996 

671,415 

' 67,839 

974,202 

14,943,626 

5,629,658 

11,738,469 

1,896,705 

2,327.660 

3,706,142 

227,370 



Per 



cent. 

42.65 
62.17 
39.12 

55.46 
60.19 
27.79 
66.71 
37.61 
58.69 
42.88 
54.49 
71.22 
44.43 



Article. 



All dutiable merchandise 

Sugar and melada 

Iron and steel and manufactures 

thereof 

Wool: ^ 

Clothing 

Co iibing 

Carpet 

Manufactures of wool 

Manufactures of cotton 

Manufactures of s.lk 

Earthern and china ware 

Glass and glassware 

Spir ts and wines 

Malt liquors 



Under act of March 3, 1883. 



Value. 



$235,898,109 
46,800,671 

23,698,937 

2, 399, 515 

615, 677 

4. 345, 385 

22.064,512 

12.067.6.31 

21.286.252 

3,824,951 

3,943,197 

2,945.001 

490, 315 



Dutv col- 



Ad valorem 



IPctPd rate of duty 
lected. I collected. 



$96.514,1.36 
23,121,601 

7,924,225 

1,073,311 

267,704 

1,087.094 

15.202.183 

4.8.35,714 

10,617.057 

1.8o0,363 

2.187,.':62 

2,659.312 

235,823 



Per cent. 
40.91 
49.40 

33.44 

44.73 
43.48 
25.02 
68.90 
40.07 
49.83 
47.85 
5.5. 47 
90. 30 
48.10 



Increase (+ ) 
Decrease (— ) 



Value. 



-$24,958,128 

- 2, 368, 360 

- 8,800,489 

- 1,188,826 

480. 554 
839. 405 
335, 875 

- 2.900.219 

- 1,287.133 

598, 195 
328, 108 

- 2,258,624 

21,457 



Ad valorem. 



Per cent. 

- 1.74 

- 2.77 

- 5.68 



10.73 
6.71 

2.77 
2.19 
2.46 
8.86 
4.97 



+ 

+ .98 
+ 19.08 
+ 3.67 



Treasury Department, 

Bureau of Statistics March 10, I884. 



Joseph 'Nimuo, Jvi., Chief of Bureau. 



142 CUSTOMS TAKIFFS — 1846 TO 1897. 

Even before the bill went into conference, the cotton schedule, 
under the manipulations of the New England manufacturers, had 
been so changed that Senator Sherman had to confess : 

The classification is so clianged that none but an expert can understand it. 

And in regard to the same matter, Senator Allison said in the 
Senate chamber, on the 3d day of February, 1883 (see Record of that 
date, p. 2030) : 

Now I want to say one word in regard to the tariff commission report upon 
the cotton schedule. The truth is that the tariff commission did not examine 
this cotton matter at all; it may as well be said on the floor of the Senate; 
nor did they make this schedule that is called the tariff commission report 
schedule. It was made by a cotton manufacturer from Boston, with an expert 
appraiser in New York, and the tariff" commission accepted it. When the 
knowledge of that fact came to me, I had no particular faith in the tariff' com- 
mission report on this cotton schedule, and therefore I examined it as best I 
could for myself, hearing the witnesses reading the testimony, and hearing peo- 
ple who I supposed knew sometliing about it, and in whom I had faith. 

When the Senator from Texas (Mr. Maxey) asked him what faith 
there was to be placed in their report on anything else, after such con- 
duct as that was developed, Mr. Allison answered — 

I do not choose to express my opinion of their report or anything else. 

Much light was thrown upon this subject by a controversy that 
sprung up between Senator Sherman and Senator Morrill. Mr. Sher- 
man had published an elaborate interview in the Commercial Gazette 
of Cincinnati, dated March 14, 1883, in which, among other things, he 
said: 

The truth is, there was a grave fault in constituting the committee on the part 
of the Senate. The two members of the Finance Committee from New England 
were put on the conference committee, when, by custom and precedents, Mr. 
Jones, of Nevada, should have been a member, or, if he declined, Mr. Allison. 
The result was that these two New England Senators controlled the conference, 
and they were known to be opposed to the duty on wool and in favor of an in- 
crease on woolen and cotton goods. 

During the debate in the Senate Mr. Sherman insisted that the rates 
upon woolen goods especially were too high, even as they passed the 
Senate, and of course he regarded the increase made in the conference, 
which, as I said before, the Senate knew nothing about until after 
Congress had adjourned, as an outrage; his language in the debate 
being : 

That about one half of the cost of these woolen goods is in the cost of the raw 
material, the wool, and the other half is the cost of manufacture. Take, there- 
fore, a lot of these goods; suppose that the value of the goods imported is $1,000, 
and one half of that is the cost of the wool, and the other half is the cost of manu- 
facture. The duty on $500, the cost of the wool, has already been fully com- 
pensated for and more than compensated for by the specific duty. Then, as to 
the duty as levied, not as 40 per cent of the $000 the cost of manufacture, which is 
all the manufacturer puts upon it, but the duty is levied at 40 per cent on the 
thousand, thus giving him a protection of $400, or 80 per cent on the cost of 
manufacture. It seems to me that is too large, that the relative duties upon 
wool and vroolen goods are unequal and unfair. The duty ought to be in propor- 
tion to the manufactures. 

And in the interview above referred to, he repeated his charges of 
improper conduct against his co-conferrees from New England, 
saying: 

By the new tariff the whole reduction falls on the woolgrower. It is true 
there is a reduction of the specific duty on woolens equal to the reduction on wool. 



CUSTUMri TAJrllFFfci i64t) TU 1897. 143 

but that only leaves the manufacturer in statu quo, while the former loses one- 
"Qfth of his protection. The protective dutj'- of 35 per cent ad valorem in favor of 
the manufacturer remains unchanged, and in important branches is changed to 
40 per cent; and the classification is so changed that none but an exi)ert can 
understand it. Even in the conference committee jKlditional duties were put on 
both cotton and woolen goods of certain grades, far in advance of existing law. 
The wool growers, who did not understand in the beginning what was going on, 
felt, and still feel, no doubt, that their interests were sacrificed by a reduction of 
duties on wool without a corresponding reduction on woolens, and with an abso- 
lute increase on some grades. 

And in that same interview he expressed not only his disgust at the 
advantage which the New England conferrees had obtained over him, 
but his regret that, having no Democratic conferrees to trouble them, 
they had not fixed up a bill to suit themselves regardless of their re- 
sponsibility to the Senate or the Avishes of either house. His answer 
to the newspaper correspondent clearly proves this : 

Correspondent. What efitect upon the conference had the withdrawal of 
Senators Bayard and Reck? 

Senator Sherman. I can not say that it had any except to enable the con- 
ferrees to patch up a little the iron schedule, as I have already stated. But their 
withdrawal gave the Republican conferrees the opportunity of reporting and 
proposing a thoroughly protective tariff bill, just and harmonious in all its 
■rates. 

Again he said: 

The conferrees would not take tills responsibility, and accordingly left the 
rates named and some others palpably unjust, and have opened the door to 
contests in the future. If these errors had been corrected the bill would have 
received every Republican vote in the Senate. The struggle over the bill proved 
that the Democratic party was hostile to the policy of protection, though oc- 
casionally a Democratic Senator voted with us to protect his local industry. 
The system must stand or fall with the Republican party. We might, in the way 
stated, have made a square political issue, which I always prefer to do rather 
than to lean on my political adversaries for occasional votes. 

Mr. Morrill answered Mr. Sherman, in a labored article, dated April 
28, and published in the New York Tribune. He confesses and avoids 
the truth of the charges. His main defense is that Mr. Sherman was 
as deep in the mud as he was in the mire. Both did their best to show 
their want of due respect for the expressed will of the Senate, although 
neither of them had any right to undertake the task of sustaining the 
action of the body that appointed them, unless they were determined to 
maintain and uphold its action by every honorable means, whether 
they approved it or not. It is painfully apparent from their own 
statements that neither of them either did so or attempted to do so. 
Mr. Morrill says: 

The distinguished Senator is a remarkably cool and sagacious man, but he 
was evidently in a pet, and by this time he will regret some of his rather ex- 
aggerated and hasty statements. He criticises the fact that two members of 
the conference committee were from New England, and would seem to indicate 
that this brought to bear a malign sectional influence, forgetting that two of the 
members of the conference committee were from the State of Ohio alone, and 
perhaps, too, sensitively remembering that the large Increase of duties on plain 
white crockery ware had never been insisted upon in the Senate by New 
England. 

Again, he says : 

But the Senator complains that the duties on woolens were raised in the con- 
ference committee: so they were on pig and bar iron. 



144 CUSTOMS TARIFFS — ^1846 TO 189*7. 

Again, he says: 

Only a proviso was inserted in the conference committee by wtiicli a special 
class of cotton clotli should be subject to a duty of 40 per cent, which is the 
same or a little less than the existing law. 

And adds: 

This is not much above the rate fixed on pig iron, and can hardly be called a 
local favor. 

These interviews show that the conferees, so called, paid no sort of 
respect to the wishes of the two Houses. They made the tariff which 
we are now cursed with to suit themselves. One accuses the other of 
increasing the burdens on cotton and woolen goods, and the other re- 
taliates by charging his accuser with having increased the taxes on 
earthenware, pig and bar iron, and other things in the iron schedule 
which the Senate had over and over again defeated him in when he 
attempted to impose them upon the country on this floor. 

Mr. Morrill adds : 

The Senator sought to raise in the Senate the rates fixed in committee on pig 
iron, and, not succeeding, he joined Senator Brown, of Georgia, in cutting down 
generally the rates upon bar iron and upon steel railway bars; for, as he cor- 
rectly observes, "a single Republican Senator voting with the Democrats could 
reduce the duty." A restoration of these rates, even in a committee of con- 
ference, was an unpromising risk. If any one was more responsible than 
Senator Sherman for making the " harmony and symmetry of the plan " of the 
commission's iron schedule " as rough as a saw " I do not remember it. 

He was right in saying that — 

A restoration of these duties, even in such a conference committee, was an 
unpromising risk. 

The Senate bill had passed on the 22d day of February by a vote 
of 42 to 19, yet the conference report was passed by a vote of only 
32 to 31. 

I hope these articles in the Com.mercial-Gazette and Tribune, both 
of which are on file in the Library of Congress, will be carefully 
studied, as they throw much light upon the spirit that animated the 
Senate conferees. When they were examined the country will not ap- 
preciate the remark made by the Senator from Ohio on the floor of 
the Senate, within the last few weeks: That the action of the Demo- 
cratic Senators in refusing to take part in that conference was the 
most cowardly act he had ever known. The refusal was simply a 
protest by Democrats against being used to give countenance to or a 
semblance of acquiescence in w^hat was known to be an effort to over- 
rule the action of the Senate, and not to sustain it. 

Mr. Morrill might very well observe in this interview that the res- 
toration of these duties even in such a conference committee was an 
unpromising risk, because if Senators had known half of what had 
been done against their known wishes by their own conferees, instead 
of the bill being passed as it was, by a vote of 32 to 31, it w^ould have 
been defeated by an overwhelming majority, and the condemnation of 
the conference would have been too pronounced even for them to have 
ventured into the newspapers to quarrel over their action. Perhaps 
the worst part of their conduct was not referred to by either of them, 
and that w^as in regard to the duties on sugar. 

The House had never acted upon that schedule, as their bill shows, 
but the Senate had in the most emphatic manner determined that the 
tax on sugar between No. 13 and No. 16, Dutch standard, should not 



• CUSTOMS TARIFFS — 1846 TO 1897. 145 

exceed $2.40 per 100 pounds. It had fixed the tax on sugar under No. 
13, Dutch standard, at a satisfactory rate ; but that class of sugar was 
simply raw material for the refiner, not being used in any form except 
by them, and $2.40 was, by a yea-and-nay vote of the Senate, as is 
shown by the Record, after full discussion, fixed as the proper tax 
upon sugar between 13 and 16, Dutch standard. Mr. Morrill and 
others protested that it was too low, and that foreign competitors 
would interfere with domestic refiners. 

Some of us who had strongly urged $2.40 as a proper rate, believing 
that it might possibly cripple our domestic refiners in their operations^ 
agreed to $2.50, after being assured by Senators on the other side, es- 
pecially by Senator Morrill, that $2.50 per 100 would be entirely satis- 
factory. I hope the Record of that debate will be turned to. It will 
be found on pages 2548 to 2555 of the Record of that session. Yet the 
conference committee deliberately increased the rate of taxation upon 
imported sugar between 13 and 16 to $2.75 per 100, thereby giving to 
the sugar refiner an absolute monopoly of the sugar refining business. 
They thus laid the foundation for the trusts which have been so much 
and so justly complained of by the country against the domestic re- 
finers of sugar. That act on the part of the Senate conference, which 
was not only wholly unjustifiable and unwarranted, but in violation of 
pledges they had given, has cost the consumers of sugar in this coun- 
try not less than $8,000,000, while the fact that they had made such a 
change in the conference committee was carefully concealed from the 
Senate, as the record will show. 

In the face of facts like these, and these are only the outlines, it is 
absurd for the Republican leaders to contend that they are now pay- 
ing or ever have paid any regard to the interests of the taxpayers or 
the consumers of the country. 

Of course, after the passage of that act, the surplus revenue contin- 
ued to accumulate in the Treasury until all the bonds that could be 
paid at par were paid off. Not less than $700,000,000 in excess of all 
the requirements of the sinking fund was paid in the redemption of 
the principal of the public debt, yet there is at this time almost enough 
idle money in the Treasury to pay off every dollar that can be paid off 
until 1907, when the last of our indebtedness, amounting to a fraction 
over $700,000,000, matures, and we are compelled by law to-day either 
to lock up the surplus money in the Treasury or to pay to the holders 
of our bonds any premium they see fit to ask in order to keep the 
money of the people in circulation for their use. 

We are now absolutely at the mercy of any combination the bond- 
holders may make. There is no longer even a decent pretext for the 
maintenance of any law providing for a sinking fund, which now ex- 
ceeds $50,000,000 a year, as no man will pretend that we made any 
agreement to pay the bondholder $1 of premium upon the bonds he 
holds ; yet the premium upon the 4 per cents has increased in the last 
six months from 124 to 130, and as time goes on will continue to in- 
crease, and the Republican candidate for the Presidency, in his letter 
of acceptance, is urging and demanding that that premium shall be 
paid to them, although they have no claim, legal or equitable, what- 
ever to it, and are only receiving it now because of the opposition 
the Republicans are making to the demand of the President for the 

64467— S. Doc. 547, 60-2 ^10 



146 CUSTOMS TARIFFS — ^1846 TO 1897. 

reduction of taxation so as to make the payment of such premium 
unnecessar}^ 

Never before has the Republican party boldly avowed its purpose 
to license the manufacturers of the country to force the people — all 
the people — of the United States, whether the Government needs 
revenue or not, to pay them $147 for every $100 worth of their prod- 
ucts which the people at large are compelled to have. Never before 
was the avowal boldly made in a party platform that the American 
market should be controlled by American manufacturers, by trusts, 
and combinations, to suit themselves, and that Congress should by law 
prevent our citizens from buying with their own money what they 
needed except from them and at their prices. 

Individual members of CongTess, I admit, have advocated protec- 
tion for protection's sake, and have said that, independently of rev- 
enue and regardless of public needs, they would maintain tariff tax- 
ation for the protection of American manufacturers. Local partisan 
leagues and neighborhood conventions, and such newspapers as are 
owned or subsidized by protected organizations, have demanded taxa- 
tion for protection's sake ; but until now the platforms of all former 
Republican conventions have demanded that taxation should be con- 
fined to the amount needed for revenue, only asking that within that 
limit it should be adjusted so as incidentally to protect American 
manufacturing industries and the labor employed therein. I need 
not quote from them. The facts I state can not be successfully 
denied, as the former platforms have been made part of the record 
time and again in the debate in the House of Representatives and 
elsewhere. 

The bills now presented by the respective political organizations 
are infinitely more important in the principles they represent than 
in the amount of taxation they propose to remove measured merely 
in money. The Democrats seek cautiously and prudently to reduce 
all taxation to the revenue standard, so as to take from the people 
nothing except for public uses and purposes, and only such an amount 
as is needed to support an economically administered Government, at 
the same time taking care that no injury is done to any domestic 
industry, even though unduly stimulated by protection, on whose 
success the employment of any considerable portion of our own peo- 
ple depends. They seek to aid our manufacturers by cheapening, 
wherever it is possible, the raw materials from which finished prod- 
ucts are made, so that the markets for them may be enlarged and 
extended to other countries, and steadier employment, which extended 
sales necessarily give, be furnished to those who produce them. We 
seek thus to enable all of our people to obtain what they need of those 
products with a less expenditure of the money they have earned in 
their various occupations than they can now. 

The Democratic party will cease to exist whenever it fosters mo- 
nopoly, or legislates to enrich the few out of the hard earnings of the 
many, or in any way promotes class legislation. Its object and pur- 
pose is, always has been, and always must be, to oppose all schemes, 
however specious, and all legislation, however plausible, that takes 
the money earned by one class of citizens and gives it to another. Of 
course it can never command the support of the combinations of 
wealth that seek to enrich themselves by law out of the earnings of 
other jDCople; therefore it has no promises of special advantages to 



CUSTOMS TARIFFS 1846 TO 1897. 147 

make to its supporters. It can only appeal to the manhood of men 
to stand by and support a political organization pledged to secure 
to them equal rights and privileges with all other men, and to resist 
all the combinations organized to obtain by legislation undue advan- 
tage over their fellow citizens. 

If the Kepublic is to last and realize the hopes of its founders, it 
must be on the basis of securing equal rights to all, granting exclu- 
sive privileges to none. Every department of the Government must 
be limited to the just exercise of the powers specially granted to it, 
and each Representative, whether of States or people, must be made 
to recognize the fact that this Government is only a trustee, with 
limited powers, and that he is only the servant of the people who place 
him where he is and pay him for his work out of their earnings. 

It can not be too often repeated that this Government is simply a 
trustee, and has not, and can not, get a dollar except what it takes by 
taxation in some form or other, directly or indirectly, from the peo- 
ple who earn it; that one legitimate industry is as honorable and as 
much entitled to protection as another ; and that all taxes shall be uni- 
form, and must be imposed to pay the debts and provide for the com- 
mon defense and s^eneral welfare of the United States. All our 
courts, state and federal, have decided that all taxation must be 
confined to public uses and purposes in terms so emphatic and with 
such clearness of statement and aptness of illustration that no 
strength can be added by amplification to what they have so repeat- 
edly decided. 

I have given extracts and references to these decisions elsewhere 
in this report which prove the truth of my assertions that taxation, 
to be legal or even honest, must be for public purposes only, and that 
all class legislation, whether in the form of protection or subsidy, 
which takes by taxation from the people the money they have earned, 
or deprives them of the rig-ht to use it to the best advantage to them- 
selves in procuring what they need, in order to enrich a favored class, 
is legalized robbery. The voters of the country will have to settle 
the question between the contending parties this fall, whether they 
want to do so or not. The issue is made and has come to stay. It 
can be neither avoided nor evaded; it looks to a permanent policy 
on one basis or the other. The Republican party has moved forward 
with rapid strides in its assertion of the power of Congress and its 
right to impose taxes for other than public uses. They no longer 
hesitate to avow their purpose to force all the consumers of home- 
made manufactured goods to pay any price home producers or, more 
properly, home-machine owners demand, by taxing all similar goods 
made elsewhere so high as to prohibit our people from buying them, 
under the pretense that they are protecting the "home market." Of 
course, they simply protect the home seller and thus rob the home 
buyer; and as the buyers are at least one hundred times more nu- 
merous than the sellers, they purpose, under the forms of law, to rob 
one hundred of our citizens to enrich one. They illustrate the princi- 
ple so aptly stated by Hallam in his History of the Middle Ages : 

We find in the history of all usurping governments, time changes anomaly 
into system and injury into right. Examples beget custom, and custom ripens 
into law ; and the doubtful precedents of one generation become the fundamen- 
tal maxims of another. 



148 CUSTOMS TARIFFS — 1846 TO 1897. 

At last, and for the first time, the American people are distinctly 
called upon, each man for himself, to decide whether the sovereignty, 
about which so much is said and so little is understood, exists in the 
individual citizen or in the Congress of the United States. They will, 
this fall, settle the question, for this generation at least, as conclu- 
sively as the late civil w^ar settled the question of secession, whether 
this is a government of the people, by the people, and for the general 
welfare of all, or whether it is a paternal government, to be con- 
ducted and controlled by Congress to promote such objects and pur- 
poses as the majority in Congress from time to time may determine 
to fasten on the country. 

The contest will be none the less earnest because it is waged with 
ballots instead of bullets, and the result will be none the less conclu- 
sive because of its peaceful character. Both parties have put forth 
candidates worthy of the support of those who advocate the princi- 
ples they represent, and both sides are organizing, I am happy to 
say, through national, state, and local clubs, so as to bring out the 
full strength of their respective organizations. 

The questions at issue are as old in principle as the establishment 
of civil government among men. On the one side will be arrayed, 
as they alwaj^s have been, all the organizations and combinations of 
capital and power that seek wealth by legislation, and especially 
those who demand from Congress protection by tariff taxation against 
competition with goods produced abroad, in order that the American 
consumers of the goods they produce here may be compelled to pay 
them the prices they demand for the goods they make. On the other 
side will be arrayed those who deny the power of Congress to grant 
special privileges to favored classes at the public expense, and who 
claim that all taxation of the people by their representatives, in what- 
ever form imposed, must be for public purposes, and that it can be 
imposed only to the extent necessary to support an economically ad- 
ministered government. 

Of course there is a large class of voters — far more than enough to 
determine which party shall win — who, up to this time, have not 
studied carefully the propositions involved. My hope is that the 
discussion all over the country this fall will convince the people that 
their true interests will be best promoted by the success of the Democ- 
racy. 

Perhaps it is fortunate that the public mind rarely grasps with 
vigor more than one great public question at a time. "^Yhen its 
energies are concentrated on a single vital issue, it ordinarily suc- 
ceeds in sifting it thoroughly and in separating the grain from the 
chaff. " Everybody is wiser than anybody," because everybody's 
interest is that equal justice shall be meted out to all, and that un- 
equal or exclusive privileges shall not be granted to favored classes. 
Happily for the country there is nothing to distract the public mind 
from the calm and deliberate consideration of the great issues, which 
the President of the United States deemed so far-reaching and over- 
shadowing as to make it the sole subject to which he directed the at- 
tention of Congress in his last annual message, a few extracts from 
which I propose to quote. The opening sentences are as follows : 

To the Congress of the United States: 

You are confronted at the threshold of your legislative duties with a condi- 
tion of the national finances which imperatively demands immediate and care- 
ful consideration. 



CUSTOMS TARIFFS — 1846 TO 1897. 149 

Tlie amount of money annually exacted, through the operation of present 
laws, from the industries and necessities of the people, largely exceeds the sum 
necessary to meet the expenses of the Government. 

When we consider that the theory of our institutions guarantees to every 
citizen the full enjoyment of all the fruits of his industry and enterprise, with 
only such deduction as may be his share towards the careful and economical 
maintenance of the Government which protects him, it is plain that the ex- 
action of more than this is indefensible extortion, and a culpable betrayal of 
American fairness and justice. This wrong inflicted upon those who bear the 
burden of national taxation, like other wrongs, multiplies a brood of evil con- 
sequences. The public treasury, which should only exist as a conduit convey- 
ing the people's tribute to its legitimate objects of expenditure, becomes a 
hoarding place for money needlessly withdrawn from trade and the people's 
use, thus crippling our national energies, suspending our country's develop- 
ment, preventing investment in productive enterprise, threatening financial 
disturbance, and inviting schemes of public plunder. 

This condition of our treasury is not altogether new; and it has more than 
once of late been submitted to the people's representatives in the Congress, who 
alone can apply a remedy. And yet* the situation still continues, w^ith ag- 
gravated incidents, more than ever presaging financial convulsion and wide- 
spread disaster. 

After stating what expedients he had been compelled to resort to 
in order to avoid national bankruptcy, which must follow the lock- 
ing of the circulating medium in the Public Treasury, he says : 

While the expedients thus employed to release to the people the money lying 
idle in the Treasury served to avert immediate danger, our surplus revenues 
have continued to accumulate, the excess for the present year amounting on 
the 1st day of December to $55,258,701.19, and estimated to reach the sum of 
$113,000,000 on the 30th of June next, at which date it is expected that this 
sum, added to prior accumulations, will swell the surplus in the Treasury to 
$140,000,000. 

There seems to be no assurance that, with such a withdrawal from use of the 
people's circulating medium, our business community may not in the near 
future be subjected to the same distress which was quite lately produced from 
the same cause. And while the functions of our National Treasury should be 
few and simple, and while its best condition would be reached, I believe, by its 
entire disconnection with private business interests, yet when, by a perversion 
of its purposes, it idly holds money uselessly subtracted from the channels of 
trade, there seems to be reason for the claim that some legitimate means should 
be devised by the Government to restore in an emergency, without waste or ex- 
travagance, such money to its place among the people. 

The President, of course, advises Congress that there is but one 
honest and just way to obviate the evils and right the wrongs which 
confessedly exist, and that is to reduce the taxation needlessly and, 
therefore, wrongfully imposed upon the people by existing laws, to 
the annual requirements of an economically administered Govern- 
ment. I again quote, as no man in all the debate in either House of 
Congress or elsewhere has presented the whole question as well as the 
President has. He says : 

Our scheme of taxation, by means of which this needless surplus is taken 
from the people and put into the public Treasury, consists of a tariff or duty 
levied upon importations from abroad, and internal-revenue taxes levied upon 
the consumption of tobacco and spirituous and malt liquors. It must be con- 
ceded that none of the things subjected to internal-revenue taxation are, strictly 
speaking, necessaries; there appears to be no just complaint of this taxation 
by the consumers of these articles, and there seems to be nothing so well able 
to bear the burden without hardship to any portion of the poeple. 

But oiy present tariff laws, the vicious, inequitable, and illogical source of 
unnecessary taxation, ought to be at once revised and amended. These laws, 
as their primary and plain effect, raise the price to the consumers of all articles 
imported and subject to duty, by precisely the sum paid for such duties. Thus 
the amount of the duty measures the tax paid by those who purchase for use 
these imported articles. Many of these things, however, are raised or manufac- 



150 CUSTOMS TAKIFFS 1846 TO 1897. 

tured in our own country, and the duties now levied upon foreign goods and 
products are called protection to these home manufactures, because they render 
it possiple for those of our people who are manufacturers to make these taxed 
articles and sell them for a price equal to that demanded for the imported 
goods that have paid customs duty. So it happens that while comparatively 
a few use the imported articles, millions of our people, who never used and 
never saw any of the foreign products, purchase and use things of the same 
kind made in this country, and pay therefor nearly or quite the same enhanced 
price which the duty adds to the imported articles. Those who buy imports 
pay the duty charged thereon into the public Treasury, but the great majority 
of our citizens who buy domestic articles of the same class, pay a sum at least 
approximately equal to this duty to the home manufacturer. This reference to 
the operation of our tariff laws is not made by way of instruction, but in order 
that we may be constantly reminded of the manner in which they impose a 
burden upon those who consume domestic products as well as those who con- 
sume imported articles, and thus create a tax upon all our people. 

It is not proposed to entirely relieve the country of this taxation. It must 
be extensively continued as the source of the Government's income; and in a 
readjustment of our tariff the interests of American labor engaged in manu- 
facture should be carefully considered, as' well as the preservation of our manu- 
facturers. It may be called protection, or by any other name, but relief from 
the hardships and dangers of our present tariff laws should be devised with 
especial precaution against imperiling the existence of our manufacturing 
interests. But this existence should not mean a condition which, without re- 
gard to the public welfare or a national exigency, must always insure the reali- 
zation of immense profits instead of moderately profitable returns. As the 
volume and diversity of our national activities increase, new recruits are added 
to those who desire a continuation of the advantages which they conceive the 
present system of tariff taxation directly affords them. So stubbornly have all 
efforts to reform the present condition been resisted by those of our fellow- 
citizens thus engaged, that they can hardly complain of the suspicion, enter- 
tained to a certain extent, that there exists an organized combinaion all along 
the line to maintain their advantage. 

Again he says: 

By the last census it is made to appear that of the 17,392.099 of our popula- 
tion engaged in all kinds of industries, 7,670,493 are employed in agriculture, 
4,074,238 in professional and personal service (2,934,876 of whom are domestic 
servants and laborers), while 1,810,258 are employed in trade and transporta- 
tion, and 3.837,112 are classed as employed in manufacturing and minhig. 

For present purposes, however, the last number given should be considerably 
reduced. Without attempting to enumerate all, it will be conceded that there 
should be deducted from those which it includes 375,143 carpenters and joiners, 
285,401 milliners, dressmakers, and seamstresses, 172,726 blncksmiths, 133,756 
talors and taloresses, 102,473 masons, 76,241 butchers, 41,309 bakers, 22,083 
plasterers, and 4,891 engaged in manufacturing agricultural implements, 
amounting in the aggregate to 1,214,023, leaving 2,623,089 persons employed in 
such manufacturing industries as are claimed to be benefited by high tariff. 

To these the appeal is made to save their employment and maintain their 
wages by resisting a change. There should be no disposition to answer such 
suggestions by the allegation that they are in a minority among those who labor, 
and therefore should forego an advantage, in the interest of low prices for the 
majority; their compensation, as it may be affected by the operation of tariff 
laws, should at all times be scrupulously kept in view; and yet with slight 
reflection they will not overlook the fact that they are consumers with the 
rest; that they, too, have their own wants and those of their families to supply 
from their earnings, and that the price of the necessaries of life, as well as the 
amount of their wages, will regulate the measure of their welfare and comfort. 

But the reduction of taxation demanded should be so measured as not to 
necessitate or justify either the loss of employment by the working man nor the 
lessening of his v/ages ; and the profits still remaining to the manufacturer, 
after a necessary readjustment, should furnish no excuse for the sacrifice of 
the interests of his employees either in their opportunity to work or in the 
diminution of their compensation. Nor can the worker in manufactures fail 
to understand that while a high tariff is claimed to be necessary to allow the 



CUSTOMS TARIFFS — 1846 TO 1897. 151 

payment of remunerative wages, it certainly results in a very large increase in 
the price of nearly all sorts of manufactures, which, in almost countless forms, 
he needs for the use of himself and his family. He receives at the desk of 
his employer his wages, and perhaps before he reaches his "home is obliged, in 
a purchase for family use of an article which embraces his own labor, to return 
in the payment of the increase in price which the tariff permits the hard-earned 
compensation of many days of toil. 

I will give only one more extract, and I may say that the whole ar- 
gument is so able, cogent, and condensed, that it is almost im- 
possible to select any portion of it without impairing the strength 
and marring the harmony of the whole. He, at least, will not be 
accused of evasion or cowardice in the presentation of his views and 
recommendations. If any President ever satisfied the American 
people that he subordinated private ends to public interests, and had 
the courage to express his convictions, regardless of personal conse- 
quences, President Cleveland in this message, in his veto of the de- 
pendent pension bill, and in his enforcement of absolute integrity in 
the conduct of public officials, high and low, has satisfied them that 
he is acting with an eye single to the public good. He can say, as 
the Marquis of Montrose said to those who urged temporizing meas- 
ures on him as the safest : 

He either fears his fate too much, 
/ Or his deserts are small, 

/ Who dares not put it to the touch, 
' And win or lose it all, 

I have an abiding faith that the American people will indorse the 
closing paragraph of the message. It answers all the claptrap about 
protection and free trade, and nobody can deny the truth of it. 

It is not apparent how such a change can have any injurious effect upon our 
manufacturers. On the contrary, it would appear to give them a better chance 
in foreign markets with the manufacturers of other countries, who cheapen 
their wares by free material. Thus our people might have the opportunity of 
extending their sales beyond the limits of home consumption — saving them from 
the depression, interruption in business, and loss caused by a glutted domestic 
market, and affording their employees more certain and steady labor, with its 
resulting quiet and contentment. 

The question thus imperatively presented for solution should be approached 
in a spirit higher than partisanship and considered in the light of that regard 
for patriotic duty which should characterize the action of those intrusted with 
the weal of a confiding people. But the obligation to declared party policy and 
principle is not wanting to urge prompt and effective action. Both of the great 
political parties now represented in the Government have, by repeated and 
authoritative declarations, condemned the condition of our laws which permit 
the collection from the people of unnecessary revenue, and have, in the most 
solemn manner, promised its correction ; and neither as citizens or partisans are 
our countrymen in a mood to condone the deliberate violation of these pledges. 

Our progress toward a wise conclusion will not be improved by dwelling upon 
the theories of protection and free trade. This savors too much of bandying 
epithets. It is a condition which confronts us — not a theory. Relief from this 
condition may involve a slight reduction of the advantages which we award our 
home productions, but the entire withdrawal of such advantages should not be 
contemplated. The question of free trade is absolutely irrelevant; and the 
persistent claim made in certain quarters, that all efforts to relieve the people 
from unjust and unnecessary taxation are schemes of so-called free traders, is 
mischievous and far removed from any consideration for the public good. 

The simple and plain duty which we owe the people is to reduce taxation to 
the necessary expenses of an economical operation of the Government, and to 
restore to the business of the country the money which we hold in the Treasury 
through the perversion of governmental powers. These things can and should 
be done with safety to all our industries, without danger to the opportunity for 



152 CUSTOMS TARIFFS ^1846 TO 1897. 

remunerative labor whicli our workingmen need, and. with benefit to them and 
all our people, by cheapening their means of subsistence and increasing the 
measure of their comforts. 

I know that epithets are not arguments, and. that denunciation on 
one side or the other does not establish either a principle or a fact. 
But the Supreme Court of the United States and the courts of the 
several States have denounced taxation in all its forms, when imposed 
to protect or build up manufacturing interests and industries, or for 
any purpose other than for public use in running the necessary ma- 
chinery of the Government, as spoliation and legalized robbery; I 
can therefore afford to use the same language. I said, in a speech 
made in the Senate on the 20th of March, 1882 : 

In the case of the Loan Association -?;. Topeka (20 Wall., C57), Judge Miller de- 
livering the opinion of the court, stated the doctrine in language that has been 
repeated over and over again, but it will bear repetition. An attempt was made 
to tax the people of the city of Topeka under the authority given by an act of 
the legislature so as to issue one hundred bonds of $1,000 each to establish the 
King Wrought Iron Bridge Manufacturing and Iron Works Company of Topeka, 
and to aid in encouraging that company in establishing and operating bridge 
shops in said city in pursuance of an act of the legislature, which had plenary 
power, certainly as much power as the Congress of the United States has 
under the limited power given in the Constitution, which is to lay and collect 
taxes, duties, imposts, and excises, to pay the debts and provide for the common 
defense and general welfare of the United States. Certainly, the power of the 
legislature that imposed the tax is as broad as the power we have, as all power 
not granted is reserved in the Constitution to the States and the people. The 
people of Topeka refuesd to pay the interest upon the bonds. Suit was broguht. 
The case came to the Supreme Court of the United States, and Judge Miller in 
delivering the opinion of the court uses this language : 

" The power to tax is, therefore, the strongest, the most pervading, of all the 
powers of the Government, reaching directly or indirectly to all classes of the 
people. It was said by Chief Justice Marshall, in the case of McCulloch v. The 
State of Maryland, that the power to tax is the power to destroy. A striking 
instance of the truth of the proposition is seen in the fact that the existing tax 
of 10 per cent imposed by the United States on the circulation of all other 
banks than the national banks, drove out of existence every state bank of cir- 
culation within a year or two after its passage. This power can as readily be 
employed against one class of individuals and in favor of another, so as to ruin 
the one class and give unlimited wealth and prosperity to the other, if there is 
no implied limitation of the uses for which the power may be exercised. To 
lay with one hand the power of the Government on the property of the citizen, 
and with the other to bestow it upon favored individuals to aid private enter- 
prises and build up private fortunes, is none the less robbery because it is done 
under the forms of law and is called taxation. This is not legislation. It is 
a decree under legislative forms. Nor is it taxation. 

" *A tax,' says Webster's Dictionary, ' is a rate or sum of money assessed on 
the person or property of a citizen by government for use of the nation or 
state.' 'Taxes are burdens or charges imposed by the legislature upon persons 
or property to raise money for public purposes.' Coulter, J., in Northern Lib- 
erties V. St. John's Church, says very forcibly : ' I think the common mind has 
everywhere taken in the understanding that taxes are a public imposition, 
levied by authority of the Government for the purpose of carrying on the Gov- 
ernment in all its machinery and operations — that they are imposed for a public 
purpose.' " 

In that case he calls attention to a very large number of authorities. Judge 
Miller says further : 

" If it be said that a benefit results to the local public of a town by estab- 
lishing manufactures, the same may be said of any other business or pursuit 
which employs capi,tal or labor. The merchant, the mechanic, the innkeeper, 
the banker, the builder, the steamboat owner, are equally promoters of the 
public good, and equally deserving the aid of the citizens by forced contribu- . 
tions. No line can be drawn in favor of the manufacturer which would not 
open the coffers of the public treasury to the importunities of two-thirds of the 
business men of the city or town." 



CUSTOMS TAiilFFS — 1846 TO 1897. 153 

The Supreme Court refer with approbation to cases decided from the State 
of Maine, embracing exactly the same principle, that whether taxation is in 
the form of a direct tax or in any other form, it makes no difference; when- 
ever property may be seized or levied on to enforce the payment of the burden 
imposed on property, it is as much a tax in one form as in another, and all 
men whose opinions are entitled to any respect admit that the tarifl: is nothing 
but a tax. But when it is imposed for revenue purposes I agree that it is 
constitutional; when it is laid for subsidy or the protection of special inter- 
ests, I insist it is unconstitutional, null, and void. In that I am fully sustained 
by the very able opinions by all the judges of the State of Maine, delivering 
opinions seriatim when questions were propounded to them by the State legisla- 
ture. (See 58 Maine Reports, p. 590, etc.) The leading question was: 

" Has the legislature authority under the Constitution to pass laws enabling 
towns, by gift of money or loan of bonds, to assist individuals or corporations to 
establish or carry on manufacturing of various kinds within or without the 
limits of said towns?" 

The judges took up the question submitted to them. Among other things, 
the three judges who signed the first opinion. Chief Justice Appleton, Judge 
Walton, and Judge Danforth, used language some of which I will read. They 
said : 

" Taxes are the enforced proportional contribution of each citizen out of his 
estate, levied by authority of the State for the support of the Government and 
for all public needs. They are the property of the citizen taken from the 
citizen by the Government, and they are to be disposed of by it. 

" There is nothing of a public nature any more entitling the manufacturer to 
public gifts than the sailor, the mechanic, the lumberman, or the farmer. Our 
Government is based upon equality of rights. All honest employments are 
honorable. The State can not rightfully discriminate among occupations, for a 
discrimination in favor of one branch of industry is a discrimination adverse 
to all other branches. The State is equally to protect all, giving no undue 
advantage or special and exclusive preference to any." 

That opinion of the judges of Maine is a complete answer to the arguments 
made by leading Republican Senators that if there was no revenue required, 
no pension list, no army, no navy, they would still protect manufacturers, and 
would exact taxes by legislation from the mass of the people for the benefit of 
private parties in order to enable them to sell goods at high prices so that they 
may carry on their business profitably. The judges of Maine proceed to say : 

"No public exigency can require private spoliation for the private benefits of 
favored individuals. If the citizen is protected in his property by the Constitu- 
tion against the public, much more is he against private rapacity." 

Congress has only to make one more turn of the protective wheel and make 
the tax for the benefit of the now highly protective monopolies absolutely pro- 
hibitory. Will any Senator say that if the Congress of the United States shall 
pass an act providing that " in order to encourage Andrew Carnegie and his 
associates," who are already protected by patents against all the people of the 
United States, " we will prolaibit the introduction of foreign Bessemer steel 
rails into the United States," that the courts would not declare that act uncon- 
stitutional ? Yet we have very nearly done it. The chances are that it will soon 
become a prohibitory tax at $14 a ton. Again the court say, and I hope what 
they say may be carefully considered by the people : 

" If it were proposed to pass an act enabling the inhabitants of the several 
towns by vote to transfer the farms or the horses or oxen, or a part thereof, 
from the rightful owners to some manufacturer whom the majority might 
select, the monstrousness of such proposed legislation would be transparent. 
But the mode by which property would be taken from one or many and given 
to another or others can make no difference in the underlying principle. It is 
the taking that constitutes the wrong, no matter how taken. Whether the cow 
or the ox be taken from the unwilling owner and given to a manufacturer, 
or the gift be of money obtained by a sale made by the collector, or by the pay- 
ment of the tax to avoid such sale, does not and can not change the principle. 
In either case the cow or the ox or the value thereof is taken from the owner 
and given away by others without the owner's consent. If a part of one's 
estate may be given away, another and another portion may upon the same 
principle be given away until all is gone. What is this but manifest and un- 
disguised spoliation?" 

Each of the other judges gave substantially the same opinion, in different 
language, of course, but each of them pronounced it legislative robbery, their 



154 CUSTOMS TARIFFS — 1846 TO 1897. 

language being quite as denunciatory as any used on this floor by any of us. 
Judge Dickerson uses this language : 

" What claim has manufacturing to such preference over other branches of 
industry, commerce, trade, agriculture, and the mechanic arts? These are hon- 
orable and beneficial pursuits, and the constitution of this State will be searched 
in vain to find any powers given to the legislature to authorize towns and cities 
to discriminate against these employments and in favor of manufacturing in 
the matter of taxation. If municipal corporations may assess a tax upon 
their citizens by authority of law to encouiage one, it may upon each and all the 
branches of necessary industry, and the question is reduced to this: Has the 
legislature the constitutional authority to authorize the towns and cities in this 
State to tax their inhabitants for the purpose of aiding, establishing, or carrying 
on, not only manufacturing properly so called, but also farming, shipbuilding 
trading, innkeeping, printing, banking, insurance, and any other branch of 
beneficial industry?" 

When another case came up afterwards, which is reported in 60 Maine, 
"Allen V. Inhabitants of Jay," the Chief Justice decided a similar question. 
The authorities, under an act of the legislature, had attempted to grant aid 
to a manufacturing company, or to a sawmill that was about to be established. 
The judge said in that case: 

" Taxation by the very meaning of the term implies the raising of money for 
public uses, and excludes the raising of for private objects and purposes. 'I 
concede,' says Black, C. J., in Sharpless v. Mayor, 21 Pennsylvania, 167, ' that 
a law authorizing taxation for any other than public purposes is void.' *A 
tax,' remarks Green, C. J., in Camden v. Allen (2 Dutch., 839), 'is an impost 
levied by authority of government upon its citizens or subjects for the support 
of the State.' " 

" No authority or even dictum can be found," observes Dillon, C. J., in Han- 
son V. Vernon (27 Iowa, 28), "which asserts that there can be any legitimate 
taxation when the money to be raised does not go into the Public Treasury, or 
is not destined for the use of the Government or some of the governmental 
divisions of tbe State. 

" If there is any proposition about which there is an entire and uniform 
weight of judicial authority, it is that taxes are to be imposed for the use of the 
people of the State in the varied and manifold purposes of government, and not 
for private objects or the special benefit of individuals. Taxation originates 
from and is imposed by and for the State. 

" The idea seems to be that thereby capital would be created. But such is 
not the case. Capital is the saving of past earnings ready for productive 
employment. The bonds of a town may enable the holder to obtain money by 
their transfer, as he might do by that of any good note. But no capital is 
thereby created. It is only a transfer of capital from one kind of business to 
another. 

" The industry of each man and woman engaged in productive employment is 
of 'benefit' to the town in which such industry is employed. This can be 
predicated of all useful labor, of all productive industry. But because all useful 
labor, all productive industry, conduces to the public benefit, does it follow that 
the people are to be taxed for the benefit of one man or of one special kind of 
manufacturing? 

" The sailor, the farmer, the mechanic, the lumberman are equally entitled to 
the aid of coerced loans to enable them to carry on their business with Messrs. 
Hutchins & Lane. Our Government is based on equality of right. The State 
can not discriminate among occupations, for a discrimination in favor of one is 
a discrimination adverse to all others. While the State is bound to protect all, 
it ceases to give that just protection when it affords undue advantages, or gives 
special and exclusive preferences to particular individuals and particular and 
special industries at the cost and charge of the rest of the community. 

" Where is the difference between the coerced contribution of the tax-gatherer 
to be loaned to individuals for their benefit and those of the conqueror from the 
inhabitants of the conquered country?" 

I can add nothing to strengthen the emphatic condemnation pronounced by 
the highest judicial authorities of the land against all schemes of taxation and 
all devices and pretexts whereby either manufacturing or other favored inter- 
ests are sought to be subsidized, protected from competition, or built up by tax- 
ation imposed upon the people for their benefit. 



CUSTOMS TARIFFS 1846 TO 1897. ^ 155 

Every utterance applies with full force on the position now assumed 
by the Republican party in its platform on the measure before the 
Senate. 

The leading statesmen of the country have always reprobated the 
taxation of all the people in the interests of favored classes. Mr. 
Webster, in the great debate in the House in 1824, said : 

Gentlemen tell us that they are in favor of domestic industry ; so am I. They 
would give it protection ; so would I. But then all domestic industry is not con- 
fined to manufactures. The employments of agriculture, commerce, and navi- 
gation are all branches of the same industry; they all furnish employment for 
American capital and American labor. And when the question is whether new 
duties shall be laid for the purpose of giving further encouragement to particu- 
lar manufactures every reasonable man must ask himself both whether the pro- 
posed new encouragement be necessary and whether it can be given without 
injustice to other branches of industry. 

These are questions which the American people are at last begin- 
ning to consider very carefully. 
Mr. Webster further said : 

I will now proceed, sir, to state some objections in a more general nature to 
the course of Mr. Speaker's observations. He seems to me to argue the question 
as if all domestic industry were confined to the production of manufactured 
articles; as if the employment of our own capital and our own labor in the 
occupations of commerce and navigation were not as emphatically domestic 
industry as any other occupation. Some other gentlemen, in the course of the 
debate, have spoken of the price paid for every manufactured article as so much 
given for the encouragement of foreign labor to the prejudice of our own. But 
is not every article the product of our own labor as truly as if we had manu- 
factured it ourselves? Our labor has earned it and paid the price for it. It is 
so much added to the stock of national wealth. If the commodity were dollars, 
nobody would doubt the truth of this remark ; and it is precisely as correct in its 
application to any other commodity as to silver. One man makes a yard of 
cloth at home ; another raises agricultural products and buys a yard of imported 
cloth. Both these are equally the earnings of domestic industry, and the only 
questions that arise in the case are two : The first is. Which is the best mode, 
under all the circumstances, of obtaining the article? The second is. How far 
this question is proper to be decided by Government and how far it is proper to 
be left to individual discretion. There is no foundation for the distinction 
which attributes to certain employments the peculiar appellation of American 
industry ; and it is, in my judgment, extremely unwise to attempt such discrimi- 
nations. 

We are asked. What nations have ever attained eminent prosperity without 
encouraging manufactures? I may ask, What nation ever reached the like 
prosperity without promoting foreign trade? I regard these interests as closely 
connected, and am of opinion that it should be our aim to cause them to flourish 
together. I know it would be very easy to promote manufactures, at least for a 
time, but probably for a short time only, if we might act in disregard of other 
interests. We could cause a sudden transfer of capital and a violent change in 
the pursuits of men. We could exceedingly benefit some classes by these means. 
But what, then, becomes of the interests of others? 

For my part, I see very little relief to those who are likely to be deprived of 
their employments or who find the prices of the commodities which they need 
raised in any of the alternatives which Mr. Speaker has presented. It is nothing 
to say that they may, if they choose, continue to buy the foreign article. The 
answer is. The price is augmented. Nor that they may use the domestic article. 
The price of that is also increased. Nor can they supply themselves by the sub- 
stitution of their own fabric. How can the agriculturist make his own iron? 
How can the shipowner grow his own hemp? 

These views are as applicable to the measures and propositions now 
pending as they were then, and the men of America will indorse and 
support them. 



156 CUSTOMS TARIFFS — 1846 TO 189*7. 

General Garfield, in a speech in the House of Representatives in 
1870, describing the American industries that were entitled to pro- 
tection, said : 

We are limited in our tariff legislation by two things : First, the demands of 
the Treasury; and second, the wants and demands of American industry. I 
reject that narrow view which considers industry any one particular form of 
labor. I object to any theory that treats the industries of the country as they 
were treated in the last census, when we had one schedule for agriculture and 
another for industry, as though agriculture was not an industry, as though 
commerce and trade and transportation were not industries. American industry 
is labor in any form which gives value to the raw materials or elements of 
nature, either by extracting them from the earth, the air, or the sea, or by 
modifying their forms or transporting them through the channels of trade to 
the markets of the world or in any way rendering them better fitted for the 
use of man. All these are parts of American industry and deserve the careful 
and earnest attention of the Legislature of the nation. Wherever a ship 
plows the sea, or a plow furrows the field; wherever a mine yields its treas- 
ure; wherever a ship or a railroad train carries freight to market; wherever 
the smoke of a furnace rises, or the clang of the loom resounds; even in the 
lonely garret where the seamstress plies her busy needle — there is industry. 
(Vol. 13, part 6, Record, July 14, 1882, p. 6034.) 

Volumes might be filled with extracts from the speeches and writ- 
ings of every leading statesman of the country of all shades of politi- 
cal opinion condemning the policy now advocated by the Republican 
leaders, but I am content to stand on the decision of the courts and 
the opinions of the eminent men from whom I have quoted. 

Turning to the discussion of the general proposition, it may be 
truthfulty said that when the arguments of the ablest and fairest 
advocates of the protective tariff system are analyzed they are all 
based on the false assumption that the tax is paid by foreigners, 
or is imposed on goods imported to prevent foreigners from taking 
advantage of the cheap pauper labor employed by them in the pro- 
duction of their goods, and to protect American laborers, who receive 
higher wages here in the production of like articles, against such 
degrading competition. The truth is, as the President very clearly 
shows, that the American consumer not only pays every dollar of the 
tariff tax imposed on goods imported, but he pays a price equal to 
the foreign price, with the tariff tax added, on all similar goods 
manufactured in this country; and, as four-fifths, on an average, of 
all such goods consumed here are made at home, and only one-fifth 
imported, the Government, which collects only the tax on goods im- 
ported, gets but one-fifth of the tax, while Congress requires all 
American consumers to pay the other four-fifths to their protected 
pets, many members of both Houses of Congress being the benefici- 
aries; and they patriotically call that protecting American industry. 

I know that the leading advocates of protection, among them Sena- 
tors in carefully prepared speeches, have denied that the price of the 
home made product is enhanced to the extent of the tax on the im- 
ported goods, but their denial does not alter the fact. Indeed, the 
protectionists all insist that it is true, and prove it conclusively in 
their arguments before the committees of Congress when demanding 
protection on their manufactured goods. For example, wool is the 
raw material of the woolen manufacturer; pig iron, of the various 
iron products; lead, of the paints; tin plate, of many utensils; and 
so through the list. In every instance the home manufacturer of 
more advanced fabrics of wool, iron, lead, and all else claims and 
obtains protection on the finished products, based on the assumption 



CUSTOMS TARIFFS 1846 TO 1897. 157 

that his raw material is enhanced in price to him to an amount equal 
to its foreign price with the tariff tax added; and he proves it, as I 
said, conclusively, by showing that he buys a portion, often a large 
portion, of his raw materials abroad, and pays the tariff tax on it, in 
preference to buying it from the producer here, solely on the ground 
that the home producer asks him more than the foreign price of the 
same article with 50 per cent tariff tax added. Of course he asserts 
his right to buy where it costs him the least money; and if that is 
true of such purchases made by men who buy abroad what in their 
business is raw material, out of which to manufacture more finished 
products (and they all prove that it is) — and I may add that our 
tariff laws are all based on the assumption that it is — why, I ask, is 
it not equally true in regard to all purchases of imported goods, 
whether purchasers intend to consume them in the shape in which 
they are imported, or to change their character by additional labor 
after they obtain them? The purpose for which imported goods 
are bought cuts no figure in the argument ; the fact is incontrovertible 
that each purchaser buys them for the sole reason that he can buy 
them and pay the tariff tax on them, and yet get them cheaper than 
he can buy goods of the same character produced here. If he could 
not, there would not be a dollar's worth of imported goods sold in 
this country. If the advocates of the protective system would tell 
the truth, and avow their purpose to be that no American citizen 
should be allowed to buy any manufactured article, at home or abroad, 
unless he pays to people who have no right to any of his money 47 
per cent more for it than it was worth, or more than any citizen of 
any other country who is allowed to buy like articles in the open 
markets of the world pays for it, they know that they would shock 
the people, and their demand to be restored to power to carry out 
such purposes would be indignantly frowned down. Therefore they 
adopt the specious and patriotic " rallying cry " of protection against 
foreign pauper labor, which has deceived thousands of their victims. 

There are a few plain tests by which, when applied, the wayfaring 
man, though a fool, need not err in determining from whom the tariff 
tax is exacted. That tax is imposed only when goods brought from 
abroad enter the custom-houses in this country. They are all con- 
sumed here. No foreigner consumes a dollar's worth of them. He 
can get them at the price which the American citizen pays for them, 
less the 47 per cent average tariff tax, with freight, insurance, and 
other costs added, and the importer would make just as much money 
by selling to the foreigner, before he starts from the foreign port, 
for 47 per cent less than he sells to the American, because when he 
gets 47 per cent and cost of the voyage more out of our people for 
the goods sold here he gets back only what he paid at the custom- 
house. 

Every man who has sense enough to know anything knows that the 
home consumer of imported goods pays the tax, and that foreigners 
consume none of them; therefore, as the American citizens consume 
all of them, all the tax is paid by the American consumer. Why does 
he pay it? Nobody is obliged to buy imported goods, when similar 
goods are manufactured in this country. There can be but one an- 
swer, and that I have before stated : The American consumer finds it 
cheaper to buy imported goods whose price has been increased 47 per 
cent by a tax called a tariff than it would be to buy like articles manu- 



158 CUSTOMS TARIFFS — 1846 TO 1897. 

factured in the United States at the price the home producer asks 
for them. He, of course, buys where he can buy cheapest. Each 
purchase is an individual one. Neither the Federal Government nor 
the States, as such, engage in trade. Each man pays the money he 
has earned by labor of some sort for the things he buys. All limita- 
tions imposed on his right to buy what he needs in the cheapest mar- 
kets are simpl}^ means devised, more or less honestly or dishonestly, 
by Congress, according to the purpose for which they are imposed, 
to take mone}^ out of the consumer's pocket. The fact that he finds 
it cheaper and better for him to buy the highly-taxed, imported goods 
than to buy like goods made at home is not only conclusive evidence, 
but " demonstration strong as proof of Holy Writ," that all goods 
manufactured here similar to those imported are advanced to the 
foreign price of the goods, with the American tariff tax and cost of 
importation added, because, I repeat, if it were not so, no goods could 
or would be imported. As the home consumer always buys where he 
can buy cheapest, whether he uses them as raw materials for more 
advanced products or for consumption in the shape in which they 
are imported, his action determines that question, so that no sophis- 
try, however plausible, can controvert the facts established by the 
purchases made of foreign goods, that the price of like homemade 
goods is advanced to the point of sharp competition with the for- 
eign-made goods with the tariff tax and cost added, and as it is con- 
ceded that at least four-fifths of the goods consumed in this country, 
which are partly imported and partly made here, are of domestic 
manufacture, it follows, as the Government gets only the tax on the 
one-fifth imported, that the domestic manufacturer gets $4 of the 
enhanced price out of the consumer for ever}^ dollar that the Govern- 
ment receives. 

The Treasury receives annually about $220,000,000 from tariff 
taxation. The protected pets of Congress, many of whom are in 
both Houses voting the people's money into their own pockets, are 
receiving at least $880,000,000. This is exclusive of all bounties on 
articles, on which there is a high-tariff* tax which prohibits importa- 
tion, or which home producers sell here for less than the foreign 
price with the tax added. In all that large class of products the tax 
is, in fact, prohibitory. The Government gets no revenue. The home 
producers, by trusts and combinations, limiting production, forcing 
idleness or half-time work on their operatives, and maintaining 
prices a fraction below the foreign price, with the tariff tax and the 
cost added, pocket all that Congress authorizes them to compel the 
people to pay. This is the system which the Eepublican party 
pledges itself to perpetuate, regardless of revenue, regardless of 
governmental needs, under the plausible but false pretense that it is 
protecting American industry and the wages of American laborers. 

As it must be obvious that no American consumer would purchase 
imported goods if they were not offered to him at a lower price than 
like goods of domestic manufacture are, it is equally obvious that no 
importer, whether he be a foreign manufacturer, an American mer- 
chant, or exporter who takes goods for what he sells abroad, will im- 
port goods and pay all charges and 47 per cent tariff tax on them 
here unless he can sell them in this market for at least 50 per cent 
more than he would be willing to take for them at the place of ship- 
ment. He would sell them abroad rather than take less, and he can 



CUSTOMS TARIFFS — 1846 TO 1897. 159 

only sell here by selling his tax-paid goods cheaper than the home 
producer of like articles sells his product. The markets of the world 
are open for the sale of foreign products. There are twenty-five 
times as many people outside of the United States as there are 
inside of them. The goods on all markets are the private property 
of individuals. Foreign governments are not engaged in trade any 
more than ours. Individual self-interest determines the question 
where and to what market foreign as well as domestic products will 
be carried, and while mistakes in regard to prices will sometimes 
be made, they are reduced to a minimum by the telegraph and the 
other facilities for obtaining prompt and reliable information in 
regard to the markets of all countries. 

The rule in all trade and mercantile transactions is that goods seek 
the market in which the seller can get the most money net for his 
property, after paying all tariff taxes, costs, and charges, just as the 
buyer buys what he needs, regardless of its place of production, 
where and from whom he gets its best and cheapest. I therefore 
insist that no amount of sophistry can shake or weaken the plain, 
truthful statement of facts made by the President nor detract from 
the force of his earnest recommendation that our present vicious, 
inequitable, illogical, and unnecessary tariff laws ought at once to be 
revised and amended, because they needlessly, and therefore wrong- 
fully, tax all the people, not only 47 per cent on the average on all 
the imported goods they buy above their value in open market, but 
impose, without furnishing any revenue, an equal tax on all the goods 
produced in this country that compete with them in our markets for 
the exclusive benefit of a few protected manufacturers. His argu- 
ment was made overwhelmingly strong when he showed by the 
official reports of the last census — and the same proportion exists 
to-day — that out of 17,392,099 of our population engaged in all kinds 
of industries only 2,623,089 are employed in such manufacturing in- 
dustries as are, or can be claimed to be, benefited by a high tariff, 
leaving 14,769,010 to be taxed 47 per cent on the necessaries of life, 
without any compensation or equivalent, except one dollar out of five 
paid into the Treasury for the use of the Government, under the 
pretense that they are thus helping to keep up the wages of about 
two and a half millions of other laborers, who have themselves to 
contribute more out of the enhanced price of the things they are 
compelled to buy, even when they help to make them, than all the 
enhanced wages they are assumed to receive under so-called protec- 
tion amounts to. 

In the last extract which I read from the President's message he 
points out with great vigor and clearness the importance of reducing 
tariff taxation, especially on raw materials, so that our manufactures 
may be exported to foreign markets and our workmen secure steady 
employment. I again quote his language : 

Thus onr people might have the opportunity of extending tlieir sales beyond 
the limit of home consumption, saving them from depression, interruption in 
business, and loss caused by a glutted domestic market, and affording their 
employees more certain and steady labor, with its resultant quiet and content- 
ment. 

That is the object which the President avows in his message he 
seeks above all things to promote. The additions to the free list and 
reductions in rates of taxation in the Mills bill are efforts to bring 



160 CUSTOMS TARIFFS — 1846 TO 1897. 

about that result, and I believe the intelligent men of the country 
outside of the few interested protected combinations will sustain 
us, and denounce those who seek to delude them, instead of submit- 
ting longer to their extortions. The superior intelligence of our 
operatives will overcome great obstacles. They produce more for 
the pay they receive than the poorly paid and less intelligent opera- 
tives of Europe; and that is the true test of the cost of production 
to the man who has the products to sell. Three dollars a day to a 
man who cuts and binds with a machine 10 acres of wheat a day is 
to his employer cheap, low wages, compared to $1 a day to a man 
who cuts and binds an acre, or 50 cents a day to a man who only 
cuts and binds half an acre. 

The opening of the markets of the world has always been held up, 
even by those who urged temporary protection to infant industries, 
as an indispensable prerequisite to commercial prosperity, and by no 
one more earnestly or ably than the Senator from New York (Mr. 
Evarts). He made a most valuable report as Secretary of State on 
the "State of labor in Europe" (see Ex. Doc. No. 5, first session, 
Forty-sixth Congress) , from which I read the following : 

There is sometlimg in tlie Republic which gives an individuality to the people 
of the United States possessed by no other people to such a degree. Our in- 
ventive genius in mechanical appliances is original, and at least twenty-five 
years ahead of Europe. Our people accept innovation; are prepared for it 
by anticipation. Europeans do not. One workman in the United States, as 
will be seen from the foregoing extracts, does as much as two workmen in most 
of the countries of Europe; even the immigrant from Europe attains this 
progressive spirit by a few years' association with American workmen. We 
have no oppressed and stupid peasantry, little more intelligent that the tools 
they handle. All are self-thinking, self-acting, and self-supporting. 

Within the last fifteen years we have demonstrated our ability by the 
brilliant development of our own resources to exclude by honest competition 
foreign manufactures, to a large extent, from our shores. The question 
which now peremptorily challenges all thinking minds is how to create a foreign 
demand for those manufactures which are left after supplying our home de- 
mands. We can not stand still, for the momentum of increase will soon be- 
come so great that it will push us outward anyway; to push us safely and 
profitably is of so much importance as to almost overtop all other questions of 
the hour. The question appeals equally to the selfishness and patriotism of 
all our citizens, but to the laborer it appeals with tenfold force ; for without 
work he can not live, and unless we can extend the markets for our manu- 
factures he can not expect steady work, and unless our manufacturers can 
undersell foreign manufacturers we can not enlarge our foreign market. 

The first great truth to be learned by the manufacturers and workingmen 
is that the days of sudden fortunes and double wages are gone. We must 
realize the fact that ocean steam communication has annihilated distance and 
brought the nations face to face. This drawing together of the nations means 
equalization in trade, profits, wages, etc., the advantage being with those 
who soonest accept the situation, and show the most sensible continuity in 
the new paths of success. 

What a contrast is presented between the broad, liberal, and just 
recommendations of the President, so well sustained and enforced 
by the report of Secretary Evarts, and the narrow Chinese policy 
urged by all the present Republican leaders, Senator Evarts I fear 
included, as adopted by their party in its platform at Chicago. It 
hardly requires ordinary intelligence to understand that protection 
means taxation imposed on home consumers sufficient to secure the 
home market to home manufacturers at their own price, and is a 
confession that the American manufacturer does not propose to seek 
for foreign trade or compete with foreign goods in the world's 



CUSTOMS TARIFFS — 1846 TO 1897. 161 

markets. It surrenders the trade in manufactured articles with all 
the people of Asia, Africa, Europe, and America, outside of the 
United States, to foreigners, on condition that the American Con- 
gress will prohibit all the people of the United States from buying 
with the money they worked for (much of which they obtained by 
selling their products of cotton, wheat, provisions, etc., in foreign 
unprotected markets in sharp competition with pauper labor), unless 
they pay to the Congressional bantlings 47 per cent more than they 
were offered the same things for in the markets in which they were 
compelled to sell what they produced. Stripped of its gloss and 
varnish, this is the issue which the American people must settle next 
November at the polls. Mr. Evarts in that report sounded the key- 
note, and the President in his message has cleared away the brush 
under which the vampires who seek to suck the lifeblood of the 
laboring poor, tried to conceal themselves, while their victims slept. 
I think it will be difficult for the distinguished Senator from New 
York, or any of his political associates, to convince the Senate or the 
country that they propose to extend the markets for our manufac- 
tures to other countries, which Secretary Evarts justly regarded as 
so important as to overtop all other questions, and one in which the 
laborers have tenfold more interest than any other class for the 
reasons he gave. I quote from the Republican platform. It pledges 
the party to make — 

Such revision of the tariff laws as will tend to check imports of such articles 
as are produced by our people, the production of which gives employment to 
our labor, and release from import duties those articles of foreign production 
(except luxuries) the like of which can not be produced at home. If there 
still shall remain a larger revenue than is requisite for the wants of the Gov- 
ernment, we favor the entire repeal of the internal taxes rather than the sur- 
render of any part of our protective system. 

With an average tariff tax now of over 47 per cent, which is up 
to the highest point of war taxation, when incomes, manufactures, 
professions, everything, were loaded down with internal-revenue 
taxes, all of which have been removed, tobacco and spirits alone being 
now taxed and they at greatly reduced rates, if that platform does 
not mean that they deliberately propose to surrender the markets 
of the world to foreign nations for all time to come in order to still 
further enhance the cost to the American consumers of the goods 
they produce, I am incapable of construing the English language. 
If it does not mean increased idleness, half-time employment to labor, 
encouragement to strikes, and closed factories, to prevent production 
of a surplus beyond the needs of home consumption, in the limited, 
high-priced markets which Congress creates and protects, I confess 
my inability to comprehend its meaning. Yet they profess it is all 
done in the interest of American labor. Every man of sense must 
know that their professions are false. Their demand for protection 
is necessarily a confession that our manufacturers do not intend to 
sell their products in competition with other people outside of the 
United States. Their outside advocates and congressional partners 
insist that they will be ruined, if our own people are not prohibited 
by Congress from buying at home, unless they pay an average tax 
of 47 per cent more than they are offered for anywhere outside of 
the United States, on foreign goods which they would have to com- 

64467— S. Doc. 547, 60-2 ^11 



162 CUSTOMS TAKIFFS — ^1846 TO 1897. 

pete with in the world's markets without any protection. The}'^ have 
the audacity to assert that the President is a free trader, when he 
recommends a reduction of the tax upon our people to the amount 
required for public purposes, and that the Democratic party is 
banded together against American interests and in the interest of 
European nations, when it demands a reduction of taxation, as it does 
in the Mills bill, from 47 to 42 per cent beyond wdiat the people of 
other countries have to pay. 

Either their clamor for protection is false or the pretense that they 
ever expect to manufacture for other markets than our own is untrue, 
as wages always have been and alwaj^s will be higher here than in 
Europe. Of course, they can sell at home cheaper than they can send 
abroad and sell. If they can not compete on equal terms with foreign 
goods at home, how can they do so abroad ? Wien we propose to re- 
duce the taxes on their raw materials, on iron, lead, copper, wool, dye- 
stuffs, and machinery, etc., to enable them to reduce the cost of their 
products, so that our own people can buy what they need at lower 
rates, and by such a reduction of cost give them a chance to manu- 
facture goods here in such quantities and at such prices that they can 
be sent abroad and sold in the world's markets, and thus give the labor 
they employ steady work by increased production for more extended 
markets, they meet in convention and denounce us as enemies of the 
country, conspirators with foreign nations against American interests, 
and demand still further restriction of imports, which means more 
exorbitant home prices for their goods, the absolute surrender of the 
American market to them, which, of course, is nothing less than an 
absolute surrender by them of all the other markets on earth to foreign 
nations who make similar goods, and to compensate the American 
people for the robbery they seek to legalize and perpetuate for all 
time they generously offer them free whisky and free tobacco. 

HOME MARKET. 

General Harrison has probably given the Republican platform as 
careful consideration as any member of his party, and his utterances 
as to its me-^nhig and as to his purposes in carrying it out, if elected, 
must be taken as the highest authorit}^ He made a carefully consid- 
ered speech snme time ago, which was reported in a friendly news- 
paper Avith V.A the applause which greeted it, a portion of which 
I read : 

Our party stands uneqiiivocally, witliout evasion or qualification, for the 
doctrine tliat the American market shall be preserved for our American pro- 
ducers. [Great applause.] We are not attracted by the suggestion that we 
should surrender to foreign producers the best market in the world. Our 60,- 
000,000 of people are the best buyers in the world [applause] ; and they are such 
because our working classes receive the best wages. [Applause.] But we do 
not mean to be content with our own market. We should seek to promote closer 
and more friendly commercial relations with the Central and South American 
States. [Applause.] And what is essential to that end? Regular mails are 
the first condition of commerce. The merchant must know when his order will 
be received and when his consignment will be returned, or there can be no trade 
between distant communities. What we need, therefore, is the establishment of 
American steamship lines between our ports and the ports of Central and South 
America. [Applause.] Then it will be no longer necessary that an American 
minister, commissioned to an American State, shall take an English ship 
to Liverpool to find another English ship to carry him to his destination. 
[Applause.] We are not to be frightened by the use of that ugly word " subsidy." 



CUSTOMS TAKIFFS — 1846 TO 1897. . 163 

[Laughter.] We should pay to American steamship lines a liberal compensa- 
tion for carrying our mails instead of turning them over to British tramp- 
steamships. 

Nothing illustrates more forcibly the desperate straits to which the 
Republican candidate for the Presidency is reduced in order to sustain 
the silly twaddle in his platform than the mass of absurd incongruities 
contained in the sentences I have read. He does not propose to restore 
tea or coffee to the tax list. He would oppose a tax on incomes. He 
does not suggest any new objects of taxation, and stands with his party 
in favor of the entire repeal of internal-revenue taxes rather than sur- 
render any part of the protective system. Yet he stands unequivo- 
cally, without evasion or qualification, for the doctrine that the 
American market shall be preserved for our American producers. He 
must have sense enough to know that no revenue can be obtained from 
imports if the American market is reserved to American producers. 
The official reports show him that, independent of pensions and 
interest on bonds, which the internal taxes provide for, there remains 
over $200,000,000 to be provided for mainly by tariff taxation to meet 
the necessary annual expenses of the Government; therefore he is 
simply talking nonsense when he so emphatically resolved to exclude 
all competition from abroad with American manufacturers, and 
pledges himself hereafter to give them a monopoly of the American 
market. 

General Harrison ought to know, and he does know, if he has read 
President Cleveland's message to Congress, that the men to whom he 
proposes to grant absolute control of the American markets constitute 
less than one-eighth of the American workmen who are engaged in 
honest industries, even when all their operatives are counted in the 
protected class, while the real beneficiaries are less than one-eighth of 
an eighth on the most liberal estimate. I will not do him the injustice 
to assume that he is ignorant of the fact, which intelligent men every- 
where concede, that protection can not protect any product of this 
country which is raised or prepared for market here cheaper than it 
can be elsewhere, or is j)roduced in such quantities that our own 
people can not consume it. Cotton, wheat, beef, pork, provisions, 
tobacco, oils, and dozens of other things illustrate this. Prohibitory 
tariff taxation might be imposed on all like products of foreign 
countries, and it would only injure home producers by preventing an 
exchange of seeds and crosses of breeds for improvement, except at a 
few points along our extended frontier. 

Take cotton, which employs in its production a very large number 
of the colored race in nearly all the Southern States. In spite of 
protection 70 per cent of that product is annually exported, and must 
be sold in Liverpool and other foreign markets in sharp competition 
with like products raised in all parts of the world by the cheapest 
and most degraded pauper labor. Of course the price of the sur- 
plus in the foreign markets regulates the price of the whole crop 
at home as well as abroad. No intelligent man will venture to 
assert that protection protects the producers of cotton or wheat, yet 
they are both great legitimate and important American industries, 
employing more laborers in their production than all the factories 
in the land, and are, therefore, as much entitled to protection as the 
product of the furnace, the factory, or the loom. It is absurd to 
talk about protecting either cotton or wheat, and equally absurd to 



164 CUSTOMS TABIFFS — ^1846 TO 1897. 

talk about increasing the consumption of either while the high 
prices of home manufacturers are maintained so as to limit their 
products substantially to home consumption. 

It is impossible to conceive how any man who lives by farm labor, 
or the sales of products of the farm, can support the Republican 
party in its crusade against all the industries of the country, except 
the comparatively few whose machines are engaged in manufac- 
turing goods for home consumption; or how tradesmen, such as 
bricklayers, carpenters, blacksmiths, and other unprotected occu- 
pations, mainly dependent on the prosperity of farm industry, 
can do so. All intelligent men know that the whole farming 
industry of this country is, and under our system of taxation must 
continue to be, paralyzed. Farms covered by mortgages is the rule 
rather than the exception. Prices of products are regulated by 
foreign market rates. Everything that must be sold has to be sold 
without protection, while $147 has to be paid on the average to 
the protected favorites of Congress for every $100 worth of the 
kind of goods they produce, which the farmer has to buy and pay 
for with the money he gets in his competition with foreign pro- 
ducers. It is absurd to contend that manufacturers will or can ex- 
tend the home markets for farm produce if protection is continued 
at the present or increased rates. Twenty-five years of experience 
has proved how false all such pretenses are, and every day makes 
the proof more conclusive. 

GE]SrERAL HARRISON ON SUBSmY. 

General Harrison's protected home market, which, he says, is the 
best in the world (of course it is to the few protected monopolists, 
but the worst for those who have to buy), means legalized robbery 
of the masses to enrich a favored class. I have shown that the 
Supreme Court of the United States and all the courts of the States 
have so characterized it in term.s even stronger than I have used. 
But General Harrison says: "We do not mean to be content with 
our own markets," and he urges subsidies for steamship lines to 
Central and South America, so that orders for g^oods and consign- 
ments may be made, and so that American ministers shall not be 
humiliated by sailing under forei^ flags, and British tramps may 
not handle our mails. All this is simply siUy, and yet it was 
received with great applause. 

I hope the question will be frequently asked, during the canvass, 
how Ainerican manufacturers, who declare that they will be ruined 
and driven out of the home market if the present protective tax of 
47 per cent against competition with like goods manufactured 
abroad is reduced to 42 per cent, as the House bill proposes, can send 
their goods to Central and South Aiherica, or anywhere else outside 
of the United States, and sell them in open market in competition 
with the foreign pauper-made goods against which they demand 
that a protective tax of 47 per cent shall be retained in order to 
enable them to continue their business at home. Either the present 
tax is an outrageous one, or the pretense that they propose to send 
their products to foreign countries and compete in open, unpro- 
tected markets is false. Subsidy, says the Eepublican platform, 
and their candidate. General Harrison, says that he is not to be 



CUSTOMS TARIFF^ — ^1846 TO 1897. 165 

frightened by the use of that ugly word, is the true principle by 
which our lost carrying trade and foreign commerce in manufac- 
tured goods is to be restored and made to flourish. 

Let us look at the proposed panacea for a moment. Where is the 
subsidy to come from? Who is to pay it? Who is to receive it? 
And what equivalent are those who get it to give in return? 
Everybody knows that Congress has nothing to give except what 
it directs the tax-collector to take from the people, and everybody 
knows that it does not require the wealth of the country as such 
to contribute a dollar to the support of the Government or to any 
subsidy it gTants. Incomes, bonds, palatial residences, all that 
the rich enjoy, and the poor only look at and wonder where they 
came from, are exempt from taxation. Only such things as all 
men, rich and poor, need and use are taxed. The coachman of the 
hundred times a millionaire, if he has a wife and family, pays more 
to support the Government than this employer if he has no family. 
Tariff and internal-revenue taxation fills the Treasury. Out of the 
money so coerced out of the people the subsidies must be paid. 
Internal taxes are only paid by those who see fit to use whisky, 
beer, and tobacco, and they are paid by the consumers, rich or poor, 
in proportion to the quantity used. Every dollar so paid, less a 
small fraction over 3 per cent, the cost of collection, goes into the 
Treasury, to be used for subsidies or legitimate expenditures of the 
Government, as Congress may direct. 

The internal-revenue taxes have become very odious lateh^ to the 
Republican leaders, mainly because none of them go into their 
pockets; whereas under the system of tariff taxation they pocket at 
least $5 for every dollar that reaches the Treasury, as over five times 
as many of the goods consumed are produced here as are imported, 
and the Government only gets the tax on the one-fifth brought from 
abroad. Of course it only gets that much, as I have shown, because 
the individual purchaser finds on examination, and each man 
examines and decides on each purchase for himself, that it is cheaper 
for him to pay the foreign price and the tax than it is to pay the 
price the home manufacturer asks. That system of taxation is held 
in high esteem by its beneficiaries and advocates, and General Harri- 
son is so anxious to maintain it that he proposes to abandon the 
collection of all internal revenue, because of the " anti- American " 
principle it contains of paying all the taxes collected into the 
Treasury. He advocates not only higher protective tariff taxation, 
but the establishment of a system of steamship subsidies, so as to 
require taxation to be maintained in that form high enough to pro- 
vide not only for the ordinary expenses of the Government, but for all 
the subsidies to favored steamship lines that he can induce Congress 
to donate. All this is done in the interest of American labor ! Their 
false pretenses are fully exposed Avhen we see who the beneficiaries 
are, and ascertain what they propose to do with it. 

When the proposition was before Congress in July last the Post- 
master-General exposed the scheme so completely that I can not 
strengthen his presentation of the hoUowness of the pretenses set up 
by General Harrison and his platform on the subsidy question, and 
will therefore quote what he said. I only desire to remark in advance 
that more than half, say 66 per cent, of the whole subsidy was to be 
given to two corporations, the Pacific Mail, of which Jay Gould is 



166 CUSTOMS TARIFFS 1846 TO 1897. 

• 

president, and the Brazilian Steamship Company, of which H. K. 
Thurber is president and C. P. Huntington the principal owner, he 
having bought out the Roach interest. I do not think the country 
will appreciate the wail of sympathy General Harrison raises for 
these poor, innocent, helpless infants or their industries. Plain 
people will rather assume that this munificent gift was intended to 
give Mr. Foster and his associates an excuse for frying " some of the 
fat out of them " for campaign purposes. I submit liberal extracts 
and the tables in regard to trades from the statement of the Post- 
master-General. Nobod}^ has answered it; nobody can successfully 
controvert it, and in my opinion the American people will approve it. 
After showing conclusively that the postal service would be ser- 
iously damaged by the proposed subsidy of $800,000 a year, and that 
he is now paying American companies liberal compensation, he adds : 

In the present conditions tlie proposed Jaw miglit as well Liave named the few- 
persons to whom this money is to be paid. Even the laws (Revised Statutes, 
sections 3976 and 4203) under which American ships might be compelled to 
carry the mails have been repealed (23 United States Stal:utes at Large, 58), 
and it goes without saying that the proposed legislation intends the Department 
to pay the maximum rate provided, i. e., $1 per nautical mile for live years, to 
these few persons, without troubling them with any negotiations as to terms, 
and, indeed, as you will observe, without even the lodgment of discretion in 
the department to designate from what ports of the United States the mails 
shall sail. It may be said in passing that presumably the ''terminal points" 
from w^hich sailings will be made, if self-interest, as is usually the case governs, 
will be those from which the greatest number of nautical miles may be computed, 
ra.ther than from those at which the convenience and needs of the service w^ould 
be suited. It may be noted also that the schedules of sailings are to be furnished 
by the contractors, and not by the Postmaster-General; altogether, from an 
analysis of the proposed legislation it would seem to exclude the exercise of any 
powder of any representative of this Government to provide for this mail service 
in the interest of the people, except after contract, which must be on the car- 
riers' own terms and after the carriers have fixed the schedules according to 
their ideas of what the mail service should be, to compel them to conform to 
their own expressed views and decision as to the public convenience and the 
public interests. 

Herewith I furnish you two tables, marked "A" and " B." From them you 
will see that the mails of this country w^ere carried to Central and South 
America and the West Indies for the fiscal year ended June 30, 1887, by foreign 
steamers at a cost of $7,936.27 at the single rate, and by steamers of American 
register at a cost of $39,381.57. The number of miles sailed by the foreign 
ships employed was 666,448 ; the miles sailed by the ships of American register 
employed were 546,758. It will be seen, on the plan of payment proposed, which 
is fixed without regard to the amount of mail carried, that the service, which 
costs us in the fiscal year 1887 $47,317.84, would have cost us, if paid for as 
proposed, $1,213,206. It is estimated that the w^eight of mails will be for the 
next fiscal year increased 20 per cent over these figures, and from what I have 
before showm it will be seen that the number of sailings will be increased in 
about the same ratio over the figures given in Tables A and B. The total cost 
of the sailings under this bill, predicated upon the business of 1887, can be but 
an approximate standard by which to estimate the cost under a provision of $1 
for every nautical mile for each outward trip. 

Again, it wall not commend itself to our people if, with this enormous com- 
pensation, avowedly for the carriage of the mails, frequency of transmission 
shall be largely curtailed, even to ports touched by American ships, as must be 
the case w^here w^e pay one carrier about two hundred and fifty times as much 
as we offer for the same service to another. In my opinion the bill would not 
be advantageous to the service, but the disadvantages would be positive in so 
far as this department is concerned ; w^hile if it shall become a law, the depart- 
ment W'ill of course faithfully administer the fund in accordance wath the spirit 
of the act. I feel confident that such administration wall result only in a very 
great pecuniary benefit to a dozen individuals, at the expense and embarrass- 
ment of good service, and of inconvenience, injustice, and material in.lury to 



CUSTOMS TAKIFFS — 1846 TO 1897. 167 

the great body of the people, whose money will be used in the purchase of those 
results. 

"The question (mail subsidy service) can not be dealt with on commercial 
principles * * * For the sake of keeping up such communication with the 
East as the nation requires they must set commercial principles at defiance, 
and cost what it may the nation must either pay them what they lose thereby 
or forego the communication." 

Of course England may subsidize lines of ships to open up new markets for 
her surplus, because she freely exchanges commodities with such markets ; and 
her policy is after establishing the commerce to steadily decrease the subsidy. 
If the policy of giving bounties to promote commercial relations with other 
countries be ever adopted again after the failures in our history, it would seem 
that its adoption should be deferred until closer commercial relations with 
those countries can be maintained, and are not antagonized by an opposing 
system of laws. 

I hope that language will be considered carefully by gentlemen on 
the other side when they are quoting what other nations do in order 
to build up commerce. They met in Chicago lately, and in their plat- 
form declared that they are going to keep the American markets for 
themselves ; they propose to build a Chinese wall around the United 
States to prevent our people from buying anything produced abroad 
which can be produced at home at any price, in order to protect home 
industries. 

They propose to take no step in the direction that other nations are 
moving in order to build up closer commercial relations with other 
countries, but they propose to antagonize trade with other people by 
an opposing sj^stem of exclusion and restriction which destroys the 
very idea of commerce with other countries. 

The Postmaster- General continues: 

Commerce, in the very essence of its meaning, is exchange. It is not to sell 
and never to buy. 

Never to buy seems to be Republican policy in dealing with foreign 
nations, according to the Chicago platform, if somebody here has 
the same things to sell, even if he asks double price for them. He 
adds: 

The individual or nation does not exist that will buy all one has to sell for 
cash with no reciprocal return in profitable exchange. Cargoes out and cargoes 
back are needed for the creation of a merchant marine. The cargo out will not 
be bought unless we buy in exchange, and it will be bought if we are willing 
to trade. Until these conditions come subsidies may maintain a line so long 
as the subsidy lasts, and then the line will go down for want of legitimate trade. 
If, however, the subsidy policy is to be pursued, I venture to suggest the Mexi- 
can method. When a ship arrives w^ith a cargo the tariff tax is divided with 
the shipowner, the latter taking 50 per cent of the duty on the goods he brings 
in payment on account of his subsidy. The trading ship is thus enabled to 
remit to the consignor, if he will employ his ship, a portion of the government 
duties, and thus the shipowner is indeed enabled to promote trade with foreign 
countries directly. An improvement upon the Mexican method, in the interest 
of the promotion of trade and of the building of ships to conduct it, would be 
to enable the owners and the builders to receive at the port of consignment in 
that country a still greater proportion of the duties imposed by the Government 
upon the cargo. 

In this way the Mexican ship would be enabled to get her cargo, charge a 
fair profit for carriage, and sell to the Mexican consumer at a price at 
which he could conveniently buy, take out a cargo for exchange, and repeat the 
process, to the cultivation of much closer commercial relations with foreign coun- 
tries, and to the maintenance of Mexican shipping. Of course, the Mexican 
method is somewhat cumbersome, and the same end might be reached without 
indirection and without the payment of a subsidy by the removal or reduction 
of the Mexican tariff on imports. 



168 CUSTOMS TARIFFS — 1846 TO 1897. 

While on the subject of closer commercial relations with South and Central 
America, for the promotion of which the bill under consideration is doubtless 
intended, I call your attention to some interesting figures. Our total trade 
with Brazil for the year ended June 30, 1887, was as follows: 

Total imports $52, 955, 591 

Our total exports to Brazil were 8, 137, 794 

Of the imports we imposed no tariff upon 47, 076, 473 

We did impose a tariff upon 5, 876, 703 

Our total trade with Central America for the same period was as follows : 

Total imports $7, 706, 978 

Total exports 3, 006, 714 

Of the imports we imposed no tariff upon 7, 195, 705 

We did impose a tariff upon 441, 916 

Our total trade with Venezuela was as follows : 

Total imports $8, 444, 960 

Total exports 5, 504, 215 

Of the imports we imposed no tariff upon 8, 248, 450 

We did impose a tariff upon 12, 786 

Our total trade with the United States of Colombia was as follows : 

Total imports $4, 771, 303 

Total exports 7, 158, 235 

Of the imports we imposed no tariff upon 3, 934, 559 

We did impose a tariff upon 16, 594 

Our total trade with the Argentine Eepublic was as follows : 

Total imports ' $4, 104, 102 

Total exports 6, 364, 545 

Of the imports we imposed no tariff upon 3, 347, 936 

We imposed a tariff upon 752, 256 

Our total trade with Chili was as follows : 

Total imports $2, 863, 233 

Total exports 2, 069, 138 

Of the imports we imposed no tariff upon 2, 634, 396 

We did impose a tariff upon 228, 897 

These illustrate the universal rule by which the limitations upon commercial 
relations and the carrying trade with all the countries of Central and South 
America may be measured. A comparison of the amount brought into the coun- 
try free of tariff with what" we send in exchange is instructive. It should be 
noted that of the Brazilian imports free of duty the large proportion value is 
the item of coffee, after deducting which the lesson on exchange of trade as 
bearing on closer relations with all these countries is the same and the uni- 
versal one. 

I have the honor to be, sir, your obedient servant, 

Don M. Dickinson, 

Postmaster-General. 
Hon, James H. Blount, 

Chairman of the Committee on the Post-0 ffice and 

Post-Roads, House of Representativps. 

I agree with the Postmaster-General that we must take what the 
people we seek to trade with have got to sell if we expect them to 
buy from us. That is what all the leading commercial countries 
of the world are doing to secure trade and cargoes for their ships 
both ways. Does any man suppose that the world will buy from us 
unless we buy something from them? Is it good policy to close our 
markets against the world? ,If so, is it not good policy for them to 
close their markets against us? Can we sell to everybody and buy 
from nobody ? I think not. That^ however, involves, as I said, other 
questions, which we can discuss by and by. 



CUSTOMS TAKIFFS — 1846 TO 1897. 169 

All I have to add now is that the Postmaster-General demonstrates 
that from the time we began with the Garrison subsidy, followed by 
the Eoach subsidy, and the subsidy to the Pacific Mail, that brought 
so much scandal, we have built up no trade of any consequence, ex- 
cept in goods admitted free of duty. We can build up none by sub- 
sidies. This subsidy will not build up trade, but it will seriously 
embarrass existing postal regulations by giving a subsidy to a few 
men at the public expense, to the detriment of the public service, and 
to the injury of every taxpayer in the country. 

All I ask is that the American people will read the facts stated 
and the figures furnished by the Postmaster-General. When they 
do the clamor of General Harrison and his platform for subsidies 
will not only be repudiated but the fact will be recognized that it is 
simply a desperate effort to secure partisan support and money sub- 
sidy from men of wealth and power in the political campaign now 
being waged against the tax-paying masses for the benefit of wealthy 
corporations and combinations. If it was not solemnly asserted in the 
Eepublican platform and announced by General Harrison that they 
propose to build up the American merchant marine and foster and 
promote our foreign commerce, the assertion would be treated as 
a broad farce or a ridiculous burlesque. 

Protection necessarily exhausts itself when it passes beyond our bor- 
ders. The monopoly of the coastwise trade is given by Congress to 
American-built ships. That is perhaps the most valuable franchise 
that Congress has at its disposal. All the people who have no other 
means of getting their products to market, or what they need from 
other parts of the country, are prohibited from using or employing 
as carriers on our coasts, lakes, and rivers anything but an American- 
built ship, no matter how extortionate a price the owner of the home- 
built vessel may ask. Foreign-built ships may offer to do the work 
for one-half or one-fourth of the price the home shipowners ask. 
Congress orders that the ship and cargo shall be confiscated if the 
cheaper offer is accepted. That tribute binds a powerful class of 
beneficiaries to the protective system, because they get a good share 
of the plunder. But the high seas are free. Congress can not inter- 
fere with the navigation of these God-given highways of the nations, 
but it prohibits any American citizen from raising the flag of the 
United States or from, claiming the protection of our laws even 
against pirates or robbers if he dares to send his cotton, wheat, or any- 
thing else on a ship he has purchased in a foreign country. 

Congress has taxed everything that is needed in building ships so 
high that ships for the foreign trade can not be built here and compete 
with foreign-built ships. All other nations buy their ships where 
they can get them cheapest, yet Congress will not allow our people to 
buy them elsewhere and hold them as American propertj^ While 
treaties are now in existence with all other nations which authorize 
them to trade in all our ports upon the same terms that American- 
built ships can, we have bound ourselves not to impose on their ships 
or the cargoes they carry any other or higher taxes, duties, or burdens 
than we impose on our own ships and cargoes. 

The result is, American ships are driven from the high seas. Our 
flag is not seen on a single steamer that carries our goods and passen- 
gers over the Atlantic Ocean. Our ministers to all the courts of 



170 CUSTOMS TARIFFS ^1846 TO 1897. 

Europe are compelled to sail under foreign flags. I wonder General 
Harrison did not think of that when he deplored the necessity of 
using foreign ships to carry them to South America. We pay an 
annual tribute of ^160,000,000 to foreigners to haul our goods and 
transport our passengers. We feed, clothe, and keep employed at 
least 100.000 sailors for England, while we are prostrated at the feet 
of ever}^ third-class power. Our contests hereafter will not be on the 
land, but on the sea. In short, the old clap-trap that protection in- 
sured preparation for war in time of peace is another of the now 
thoroughly exploded humbugs, though it was once as potent as the 
present false pretense that protection is demanded solely in the in- 
terest of American labor. These questions have all been so elabo- 
rately argued, that it is needless to repeat the exposures that have 
been made. The country knows that protection and restriction of 
home markets means destruction to our shipping interests and to 
foreign trade and commerce, and it has in fact destroyed them. All 
efforts to restore either by subsidies will only add burdens to the 
people to enrich the least deserving class of lobbyists, without ac- 
complishing or tending to accomplish any of the objects so ostenta- 
tiously paraded by the Kepublican platform and their presidential 
candidate. 

The present Secretary of the Treasury, in his last annual report to 
the present Congress, shows the folly of our adherence to antiquated 
navigation laAvs. under the pretense of protecting home industry, 
after all the world has abandoned them, in the following statement : 

A citizen of tlie United States may buy a foreigu-bnilt vessel in a foreign 
port : lie may put tlie United States flag upon it, and trade with all countries of 
the world except his own. Our Government will protect him with all its power 
in such trade; but if he brings his ship with our flag upon it to one of our ports, 
our Government will confiscate it or impose prohibitory duties. He may, how- 
ever, put the flag of any other country on that same ship and bring it to his 
home without molestation by our Government. It is then protected by the 
power of a foreign country. It is difficult to understand why it would not be 
well to so change our navigation laws as to allow foreign-built ships owned by 
our citizens to come and go between this and other countries while bearing the 
flag of the country of their owners. 

In ante bellum days, when the principles and policy of the Demo- 
cratic party prevailed, m.ore than three-fourths of the American com- 
merce and a large portion of the commerce of the outside world was 
carried in American ships, officered and manned by American citizens. 
At that time, under the low revenue tariff inaugurated by Mr. Polk 
and maintained until 1861, from TO to 85 per cent of our carrying 
trade was carried in American bottoms. We had more shipping in 
1860 than all the world combined, except England, and we were 
rajDidly passing her. Less than 10 per cent of our merchant marine 
was destroyed during the civil war, although that was made an excuse 
for years for the falling off of our carrying trade, until it was exposed 
so often by Democrats and Republicans that the men who made the 
charge were ashamed to make it any longer. But I do not need to 
reh^ upon my own assertions or those of any other Democrat to prove 
what a deplorable condition our commerce and merchant marine have 
been brought by the Eepublican protective system. 

On the 8th day of February, 1884, p. 975 of the Congressional 
Record, when Senator Frye reported a bill from the Committee on 
Commerce to remove certain burdens on the American merchant 



CUSTOMS TAEIFFS 1846 TO 1897. 171 

marine and to encourage the foreign carrying trade, he opened his 
speech by saying: 

The first section of the bill touches the provision relating to officers of 
American ships. The law as it stands to-day requires that all officers of vessels 
of the United States shall be citizens of the United States, and provides a very 
heavy penalty of 50 cents a ton on a vessel for a violation of this law. It was 
a good law when it M^as enacted, when nearly all the sailors on board the ships 
were American sailors and many of them fit to be made officers; but to-day, 
when 95 per cent of the sailors are foreigners, it is not a good law and works 
a great injustice very frequently. The bill reported by me provides that under 
certain circumstances the officers, other than the captain, may be foreign rather 
than American citizens. 

On the 8th day of January, 1884, page 311 of the Congressional 
Record, Senator Frye, in a discussion with Senator Vest, of Missouri, 
in regard to the time when the American tonnage engaged in the 
foreign trade was largest, said: 

I trust the Senator and I will both go into the subject. I stand by my 
statement that in 1861 the American tonnage in foreign commerce was larger 
than it was at any other period. 

Mr. Vest. The Senator is mistaken ; it had begun to decline before that. 

Mr. Frye. I stand by my statement. I said to-day Great Britain carried 85 
per cent of our exports and imports, and we carry but 15 per cent ourselves. 

Mr. Vest. Does the Senator say that is Great Britain's proportion? 

Mr. Feye. Eighty-five per cent is carried in foreign ships. The gentleman 
must not be so hypercritical. I mean that in foreign ships 85 per cent of our 
commerce is carried and our own ships 15 per cent and a fraction. Now, from 
1861 — and I still adhere to that — down to the very moment I am talking, the 
course of the merchant marine of the United States has been the lobster's — 
backward — until it is down to 15 per cent of our own exports and imports in 
the carrying trade. 

Why, Mr. President, if this is permitted to go on, in two or three years more, 
with the same decrease, there will be no American ships carrying our exports 
or bringing our imports. It will all be done in foreign bottoms. 

During the debate on the fisheries treaty a few weeks ago the 
Senator from Massachusetts, Mr. Ploar, read a letter from Admiral 
Porter, of the U. S. Navy, which, while it was an exaggeration in 
some regards and a wanton insult to all men of Scandinavian nation- 
ality, still exhibited the condition to which our navy and merchant 
marine are now reduced by the policy which the Republican party 
seeks to perpetuate. While Judge Hoar afterwards denied being 
responsible for the letter, he commended Admiral Porter and his 
statements as being worthy of the highest consideration. 

Office of the Admiral, 
Washington, D. C, May Jf, J888. 

My Dear Sir : I have the honor to acknowledge the receipt of your com- 
munication of May 4, asking my opinion of the value of our fisheries as a 
nursery for seamen for the present navy, which is to be built of iron and pro- 
pelled by steam. 

I beg leave to say that all our fisheries at the present moment are more 
valuable as nurseries for naval seamen than they ever were before, for our 
commercial marine has been almost obliterated from the ocean. 

In our last war with Great Britain our navy was largely recruited from 
Massachusetts fishermen, who made the finest men-of-M^ar's men in the world, 
which was illustrated by their skill in seamanship and gunnery, which gave us 
such great success over our opponents. 

They not only furnished seamen to the navy, but manned that immense fleet 
of privateers that swarmed the ocean, paralyzed the British commerce, and 
caused a large section of the British people, led by that great political writer, 
William Cobbett, to demand of the Government that peace should be secured 
on any terms. 



172 CUSTOMS TAHIFFS — ^1846 TO 189*7. 

Notwithstanding tlie overwhelming naval power of Great Britain during the 
war, with heavy squadrons in every sea, we were indebted to the New England 
seamen and the brave ofBcers who led them for a success unparalleled in 
history. 

If we had a war to-morrow we must depend almost altogether upon the 
fishermen of New England to man our naval vessels. 

To show the importance of having trained seamen in time of war, I will 
mention the fact that the regiment of Marblehead fishermen under John Glover 
were employed to carry Washington's forces across the Delaware when he 
surprised and captured the Hessians. Without the aid of the fishermen it is 
doubtful if Washington would have undertaken the perilous enterprise, for the 
fishermen were the only ones w^ho considered the project feasible. 

The ships that will hereafter be built for the navy will require as good and 
hardy sailors as have ever been required before, and it is to be regretted that 
we can not obtain the services of the fishermen in time of peace. Their present 
calling is more lucrative than any employment they can obtain in the navy, 
and there are no sufiicieut inducements held out to them to enlist in the 
government service. 

In time of war with a maritime power the occupation of these fishermen 
would be gone, and they would fiock to enlist in the navy, as they did in the 
civil war, when the Confederate privateers made their appearance off our coast. 
The vessels of our navy may be said at the present time to be manned almost 
entirely by foreigners, who have entered the service not from devotion to the 
flag. In case war should be suddenly declared against us, our ships abroad 
would be obliged to return home, discharge their crews, and ship American 
seamen. In a late inspection of the United States ship Trenton the board of 
inspectors reported to me as follows : " The crew is a fair one, considering their 
want of knowledge of the English language " — a pretty severe commentary on 
the class of seamen we enlist in the navy. It is very desirable that we should 
adopt some system by which we could obtain enough bona fide American seamen 
to leaven the crowd of foreigners now on board a United States vessel of war. 
The crews of our ships of war are generally made up of men from all parts of 
the world, largely from the Scandinavian race, w^ho do not care what fiag they 
serve under. There are the descendants of the Huns, Goths, and other bar- 
barians who once overran Europe. They enlist in our navy softened in char- 
acter, but still free lances as of old. They serve for money, with no sentiment 
for fiag or nationality, and possibly, if it came to an action with a ship of their 
own or a neighboring nation, they would haul down the American flag and 
hoist that of their own country. 

The same qualities required for the seamen of fifty years ago are required 
for the seamen of vessels of war to-day. The better the seaman the more easily 
he will learn the improvements in gunnery and seamanship, and the best seamen 
in the world are those who come from the New England fisheries. They are 
the strongest, hardiest class of men I know of. They are exposed to all 
weathers and bear the severest tempests. They are seamen all over, and I will 
merely add that in 1812 the old Constitution, whose career is familiar to every 
American, was manned almost altogether by Massachusetts fishermen. 

As to any extra science being required to man our present and projected ships 
of war, I would remark that the management of a ship is easier than it used 
to be, but we require the same good seamanship we had in days gone by. With 
a steam capstan and steam winch twenty men can get a large vessel under 
way. An oflicer on deck, a man at the wheel, and one at the lead, with the 
above number on deck for general purposes, and the ship can go to sea with 
the rest of the crew in their hammocks. But when the machinery is disabled 
and the ship must rely on her ponderous yards and sails, we want every man 
to understand English and be a seaman from the crown of his head to the sole 
of his foot. The modern guns, it is true, are larger than of old, the machinery 
to work them is a little more intricate, but a week's good drilling would teach 
native-born seamen all that is essential, and a ship of war at the end of that 
period would be ready for inspection by the board of inspection. When the 
board of inspection finish their examination of a ship, she must go to sea ready 
to meet any enemy of equal force, so that what happened previous to 1812, when 
the Chesapeake was disgraced by the British ship Leopard, can never again 
occur as long as the board of inspection exists. 

If we can in a week drill a mongrel crew so that every man knows his various 
stations on shipboard, how much easier would it be for us to do the same thing 



CUSTOMS TAEIFFS 1846 TO 1897. 173 

with a crew of New England fishermen, hardy and active in their persons and 
intelligent beyond any set of foreign seamen. 

The question of protection to the New England fisheries and their seamen 
does not admit of argument, and in my zeal on the subject I may have gone 
out of my way to prove to you that which you know already. 

I inclose you some statistics which, if you have not already got them, will 
give you the status of our fisheries throughout the United States. 

If there is anything bearing on this subject you would like me to hunt up, 
please let me know, and I will endeavor to obtain it. 

The statistics I inclose show at a glance the immense money value of our 
fisheries and their importance to the country. If it had not been for the fish- 
eries. New England would never have been settled, for on the first landing on 
those stormy shores it is likely the emigrants would have been forced to go 
elsewhere but for the quantities of fish, a most fortunate circumstance for the 
Union, to which New England has added so many true and loyal States. 
I have the honor to be, very respectfully, your obedient servant, 

David D. Poeter, Admiral. 

Hon. George F. Hoar, 

United States Senate. 

Men profess to wonder how England retains half the trade of the 
world in open, unprotected markets, while she pays her operatives 
more than double the wages paid by many of her competitors on the 
continent of Europe. The reason is obvious. She has better ma- 
chinery and more skillful and intelligent labor. They produce more 
in proportion to the wages paid, and they produce on such an enor- 
mous scale to supply a world-wide market, that they are employed 
all the year round. The cheapest raw material that can be found 
anywhere on the face of the earth is supplied untaxed to the manu- 
facturers of England and not a dollar of tax is levied to support the 
Government on anything needed for the comfort of a laboring man 
and his family, except a small tax on tea and coffee. England once 
pursued relentlessly the restrictive policy we now adhere to, till wide- 
spread ruin and starvation forced her reluctantly to reverse it. 

The history of England while she clung to protection is too well 
known to need repetition. Squalid poverty was rampant over the 
land; labor was not only unrequited, but unemployed; corn laws 
and other onerous burdens imposed for the protection of the landed 
aristocracy were enforced to secure home markets at high home 
prices as remorselessly as the Eepublican party now propose to re- 
strict and protect our home market in the interest of the combined 
manufacturers and their machinery. This policy brought starva- 
tion to the doors of all the workingmen of that country. Bread 
riots and combinations of desperate, starving men, who threatened 
the overthrow of the government itself, forced Sir Robert Peel and 
his ministry to repeal the most odious and oppressive of the pro- 
tective and restrictive laws which had so long enriched the English 
protected nobility and made paupers and serfs of the laboring 
masses. Hon. Edward Atkinson, of Boston, stated the situation 
forcibly in a very able article in the Fortnightly Eeview, a few years 
ago. He said, after showing how prosperous England is now under 
her system of unrestricted trade compared to her condition under 
her protective tariff system: 

A very erroneous idea prevails to some extent in the United States as to the 
motive of these reforms; and it is often asserted that they were begun when 
great prosperity had been achieved by the system of tariff taxation that pre- 
ceded them. How utterly at variance with the facts this view is has been 
overlooked even by many in England. The true state of the case has been 



174 CUSTOMS TARIFFS — ^1846 TO 1897. 

recorded in tliese words : " It is impossible to convey by mere statistics of our 
exports any adequate picture of tlie condition of the nation when Sir Robert 
Peel took office in 1S41. Every interest in the country was alike depressed. 
In the manufacturing districts mills and workshops were closed, and property 
daily depreciated in value; in the seaports shipping was laid up useless in 
harbor ; agricultural laborers were eking out a miserable existence upon starva- 
tion wages and parochial relief; the revenue was insufficient to meet the na- 
tional expenditure; the country was brought to the verge of national and uni- 
versal bfinkruptcy. The protective system, which was supported with the view 
of rendering the country independent of foreign sources of supply, and thus, 
it was hoped, fostering the growth of a home trade, had most effectually de- 
stroyed that trade by reducing the entire population to beggary, destitution, 
and want. The masses of the population were unable to procure food, and had 
consequently nothing to spend on British manufactures." — Nohle's Fiscal Legis- 
lation of Great Britain. 

There is perhaps no man in England who takes a deeper interest 
in the welfare of the working classes than Hon. John Bright, and 
no man is better qualified to present the facts in regard to the effect 
produced by the change of policy from restricted to unrestricted 
trade, or, if you please, from protection to free trade in that country 
than Mr. Bright. A banquet was given to him at Rockdale, Novem- 
ber 18, 1881, his seventieth birthday, at which he made a speech to 
the workingmen who had lived as he had under both conditions, in 
which, among other things, he said : 

Now, touching upon this question one is obliged to refer to a very curious 
fact, that after so many years of experience there are some men who are dis- 
posed to call in question the policy of 1846 ; that is, that there are men of whom 
you never heard before, and if you would look down the record of all their 
political life, you would not find a single thing that they have done, and yet 
they call in question the policy of such men as Sir Robert Peel of 1846 [cheers], 
and Mr. Gladstone in the succeeding years [loud cheers], and of my lamented 
friend, Mr. Cobden [cheers], whose services every one acquainted with the 
recent history of this country must acknowledge. And yet these men — what 
I should call rather a feeble-minded class of men [laughter] — call in question 
aU this policy, and they have the courage to believe or the simple-mindedness 
to believe, that the great body of the people of this country, and especially of 
the working classes, are not in any degree cognizant of the enormous advantages 
which the new policy of 1846 has given to the country. [Cheers.] 

Mr. Bright, after referring to the original opposition of Mr. Dis- 
raeli, and stating the facts in regard to the increase of wages since 
1840, under the auspices of free trade, said : 

There, according to his statement, was an actual doubling of the wages of the 
laborers in Lord Beaconsfield's own county of Buckingham, Perhaps some of 
you may recollect a letter which was published almost immediately after Lord 
Beaconsfield's death, which he wrote to a gentleman who had sent him a 
book the condition of the population in the southwestern counties of Eng- 
land, and Lord Beaconsfield said he thought he underrated the improvement 
in the condition of farm laborers ; that, according to his opinion, the rise in the 
wages of the farm laborers had been at least 40 per cent ; that is, 10s. of 
wages per week had risen to 14s. per week. I believe, indeed, that in many 
parts of the country the wages of farm laborers, taking into account the hours 
which they w^ork and all particulars, are doubled since the free-trade policy 
was established. [Hear! Hear!] Now, take the other class of men. I walked 
down from the Reform Club through the park to the House of Commons 
one day in the past summer, three or four months ago, and a man — an intelli- 
gent, respectable-looking workingman — joined me and addressed me by name. 
I asked him how he knew me. He knew me because, he said, " I have been a 
good deal in Birmingham, and have attended your meetings there, and so I 
know you very well." [Laughter and cheers.] I talked to him. a little about his 
busijiess. He said he was then getting 7s. 6d. a day as a brick setter, and he 
added, " formerly I used to work for 4s. a day." There is a jump. From 4s. to 
Ts. 6d. is a considerable leap. 



CUSTOMS TARIFFS — 1846 TO 1897. 175 

ADVANCE OF WAGES IN THE COTTON TRADE. 

Now I should like to tell yon of something that has happened nearer home, 
for I suspect there are manj- persons in this meeting who have not the least 
idea of the actual increase of wages that has taken place among the factory 
operatives in this neighborhood during the last forty years. I w^as looking the 
other day at one of oor wages books for 1840 and 1841. I will tell you what I 
found in it and what I found in our wages book now. The figures are taken 
over an average of two months at that time and over an average of two months 
now, and therefore are a fair statement of what happened then and what 
happens to-day. Many persons here know, of course, all about the interior 
of a cotton factory, and therefore I shall speak as if we were in a mill and 
looked over the different people at work. I find that in 1839 the throstle- 
piecers — I need not explain who they are — were receiving 8s. a week, and they 
were working twelve hours a day. I find that now the same class of hands 
are receiving 13s. a week at ten hours a day. If they worked for twelve hours, 
and were paid at the same rate, it would be 16s. a week, or exactly double what 
they received in 1839, 1849, and 1841. [Cheers.] The young women who 
worked at the drawing fram.es at that time had 7s. 6d. a week ; they have now 
15s., and that is without reckoning the fact that they are working two hours 
a day less. The rovers and slubbers got 8s. a week then, and they are getting 
14s. a week now. The doffers — [laughter] — are considered a class whose wits 
are a little too sharp — [laughter] — and are sometimes not very manageable. 
They used to have 5s. 6d. a week, and they now have 9s. 6d. The warpers 
in those days, as far as my recollection serves me — I am speaking of my own 
business — were all women. They earned on the average of the two months 
17s. 6d. a week. The warpers now are all men, and they have earned in the 
two months an average of 35s. 6d. a week. [Cheers.] Well, at that time we 
had a very clever man as blacksmith, whom I used to like to see strike the 
sparks off; his wages were 22s. a week. Well, our blacksmith now has wages 
of 34s. a week, and that only for factory time, which is ten hours, whereas the 
man of 22s. a week worked the then factory time, which was twelve hours. 
Now you see the enormous change to the people in these factories. They have 
two hours' leisure which they had not before, and their wages are nearly 
double. 

I think it is impossible to account for this extraordinary improvement in the 
wages of agricultural laborers, of brick setters and carpenters, and all your 
factory operatives, and all your mechanics, up'on any other theory than this, 
that the new policy with regard to trade, which has made your trade fourfold, 
has been the cause which has made this stupendous and unimagined improve- 
ment in the condition of the people. [Cheers.] 

Mr. Bright could hardly have falsified the facts in the presence of 
these men. Again, Mr. Bright said, referring to the croakers who 
predicted ruin to England by free trade and the prediction that their 
only hope was to leave their country : 

Well, you did not go abroad, but you stayed at home. The law was altered so 
that the bread could come here, and a great many things besides bread. Trade 
has extended and you have added, in Great Britain alone, more than 10,000,000 
to your population in forty years. 

And yet, with all that increase of population, you have had the demand for 
labor more steady, employment better paid, the time of labor shorter. The man 
must be absolutely blind, or worse than blind, who can not see and will not 
acknowledge that the great mass of the people, in physical condition, are 
enormously better off than they were forty years ago. 

Again, Mr. Bright said, and that is all I care to quote : 

What are the exports now? Instead of being £51,000,000, they amount to 
close upon if not quite £200,000,000, so that the foreign trade of the country has 
increased fourfold within that time, and as a matter of course the home trade 
must have immensely increased at the same time, because so great an increase 
of foreign trade has brought so great wealth to the country that the home 
trade has increased probably in quite as great proportion as the foreign trade. 



176 . CUSTOMS TARIFFS — 1846 TO 1897. 

FREE TRADE A BOON GREATEST TO WORKINGMEN. 

But there is another point, which is one of extraordinary interest, and it 
shows, I think, that no class in this country suffered so much by the ancient 
policy of protection as the working class, and that no other class in this country 
has gained so much as they have gained during the last forty years by the 
adoption of the new policy. [Cheers.] 

The facts stated by Mr. Bright are conclusive on this question, at 
least, and that is the main one, that the difference between wages in 
England and the United States is nothing like as great now as it 
was forty years ago. Therefore American manufacturers do not 
need as much protection now to compensate them for the higher 
wages they pay as they did then, while they are demanding more 
than twice as much. 

Wlien Hon. James G. Blaine was Secretary of State, a few years 
ago, he made a very able report to Congress in regard to wages in 
this country and in Europe. He caused the consuls of the United 
States, all of them Republicans, to examine into the wages of opera- 
tives in the leading manufacturing cities of Great Britain and the 
Continent. Consul Shaw made an elaborate report as to the wages 
of operatives in the cotton mills of Manchester, from all of which 
information the Secretary made a very valuable report to Congress, 
giving the American and European wages paid for similar work, in 
which he completely refutes all the hired slanderers of the present 
campaign of the Protective Tariff League in regard to the starvation 
wages paid to English workmen and fully corroborates all that Mr. 
Bright said. His report ought to be read in answer to his own par- 
tisan political speeches now. On pages 98 and 99 of his official 
report he says : 

Owing to the different arrangements of the English and American tables of 
wages, it is difficult to give comparative analysis thereof which would show at 
a glance the difference in the wages of the operatives of both countries. 

The wages of spinners and weavers in Lancashire and in Massachusetts, 
according to the foregoing statements, were as follows, per week : 

Spinners: English, $7.20 to $8.40 (master spinners running as high as $12) ; 
American, $7.07 to $10.30. 

Weavers: English, $3.84 to $8.64, subject at the date on which these rates 
were given to a reduction of 10 per cent; American, $4.82 to $8.73. 

The average wages of employees in the Massachusetts mills is as follows, 
according to the official returns: Men, $8.30; women, $5.62; male children, 
$3.11 ; female children, $3.08. According to Consul Shaw's report the average, 
wages of the men employed in the Lancashire mills on the 1st of January, 
1880, was about $8 per week, subject to a reduction of 10 per cent; women, 
from $3.40 to $4.30, subject to a reduction of 10 per cent. 

The hours of labor in the Lancashire mills are 56 ; in the Massachusetts mills, 
60 per week. The hours of labor in the mills in the other New England States, 
where the wages are generally less than in Massachusetts, are usually 66 to 69 
per week. 

Undoubtedly the inequalities in the wages of English and American opera- 
tives are more than equalized by the greater efficiency of the latter and their 
longer hours of labor. If this should prove to be a fact in practice, as it seems 
to be proven from official statistics, it would be a A^ery important element in the 
establishment of our ability to compete with England for our share of the cot- 
ton-goods trade of the world. 

In the two prime factors which may be said to form the basis of the cotton 
manufacturing industry, namely, raw material and labor, we hold the advantage 
over England in the first, and stand upon an equality with her in the second. 

Having the raw material at our doors, it follows that we should be able to 
convert it into manufactures, all things else being equal, with more economy 
and facility than can be done by England, which imports our cotton and then 



CUSTOMS TARIFFS — ^1846 TO 1891. 177 

manufactures it in her mills. The expense of handling, transportation, and 
commission must be an important item in this regard as compared with our 
turning in the fiber from the cotton fields to our mills and shipping it in the 
advanced form of manufactured goods. Add to this the secondary fact that it 
costs us no more to handle and manufacture the same than it costs in England, 
and we stand on an undoubted equality thus far in the race of competition. 

In the face of official facts like these from as distinguished a 
partisan leader as Hon. James G. Blaine, and of the conceded fact 
that England pays 50 per cent more to her workmen than most of the 
European continental nations, and yet controls more of the world's 
trade than all other nations combined, it is evident that the clamor 
that protection controls or increases the rate of wages paid is false. 
It is the proportion of goods produced to the human labor employed 
that settles the question of what wages the emploj^er can afford to 
pay, and Secretary Evarts proved as well as asserted that the average 
American workman produced double what was produced by the 
average European workman, as has been already shown by his report. 
It is absurd to talk about a people as being paupers who control in 
free competition more than half the trade and commerce of the 
world ; and it is equally absurd to insist that protection and restriction 
which produced nothing but pauperism while maintained in England 
in the interests of their aristocracy, will either develop trade or com- 
merce between us and other countries, or add to the wages or com- 
forts of our laborers in any broad sense, so long as we maintain it 
alone in the interest of the machinery owned by the manufacturers of 
this country, to the destruction of all other interests and industries. 

If anything else is needed to show the value of trade and commerce 
to a people, the official statistics of England's progress prove it. They 
show that while her population has increased from 26,500,000 in 1841 
to 35,000,000 in 1881, the able-bodied paupers who had to be supported 
by taxation in England and Wales decreased from 201,000 in 1849 to 
111,000 in 1880, and the number of criminal convictions from 34,000 
in 1840 to 15,600 in 1881. The taxable incomes of her people, exclud- 
ing Ireland, increased from £251,000,000 in 1842 to £582,000,000 in 
1880, an increase of 130 per cent, while her population increased only 
33. The value of her annual exports was swollen from £51,000,000 in 
1840 to £223,000,000 in 1880,^ an increase of 450 per cent; while the 
annual savings of the working classes, leaving out of account the 
increased comfort and advantages afforded by cheap food and ma- 
terials, are estimated to have increased from £24,500,000 in 1840 to 
£76,500,000 in 1880. 

Mr. Gladstone, who is recognized by all men everywhere as an 
intelligent, far-seeing statesman, made a speech at Leeds, a few years 
ago, in which he contrasted our trade under protection in the neutral 
markets of the world with that of England, now and at the periods 
when our tariff was at the lowest and their protection was the high- 
est and the most prohibitory. He said: 

As for America and her system of protection, he pointed out that in those 
countries or markets where they met on comparatively equal footing the exports 
from America amounted to only £4,751,000, while those from the United King- 
dom to the same quarter amounted to £78,140,000. "America," said Mr. Glad- 
stone, " is a young country, with enormous vigor and enormous internal 
resources. She has committed — I say it, I hope not w^ith disrespect — I say it 
with strong and cordial sympathy, but with much regret — she is committing 

64467— S. Doc. 547, 60-2 12 



178 CUSTOMS TARIFFS 1846 TO 1897. 

errors of wliich we set her an example. But from the enormous resources of 
her home market, the development of which internally is not touched by pro- 
tection, she is able to commit those errors with less fatal consequences upon her 
people than we experienced when we committed them ; and the enormous 
development of American resources within casts almost entirely into the shade 
the puny character of the exports of her manufactures to the neutral markets 
of the world." 

He similarly contrasted the trade of Germany, France, Russia, and 
Holland, and proved that they as well were entirely thrown into the 
shade by the maligned free trade of Britain. Xot only so, he pointed 
out that in 1842 America controlled four-fifths of her shipping trade 
with Britain, while now, in 1881, the scales were exactly reversed, and 
Britain did four-fifths of the business, and that the best, and America 
onl}^ picked up their leavings. 

The statesmen of England who broke doAvn the long-cherished pro- 
tective policy of that country met with an opposition as determined as 
the monopolists of this country now present to any attempt to curtail 
or diminish their privileges, and on the same grounds. Joint debates 
were had before the people. There Mr. Cobden, Mr. Bright, and 
their adherents laid down the following proposition : 

That in the opinion of this meetmg the corn laws and every other law which 
protects one class at the expense of other classes must prove injurious to the 
national prosperity, and therefore all monopolies, whether passed under the 
pretext of benefiting the agricultural, colonial, or manuiacturmg interests, 
ought to be immediately abolished. 

They were met by the advocates of the landed aristocracy and other 
protected interests with the following counter-proposition, which 
every protectionist in Am^erica repeats to-day as an answer to all 
propositions for relief: 

That protection to native industry, particularly to the agriculture of the coun- 
try, is essential to the well-being of the State, and any artempt, however plaus- 
ible, to abolish that protection and further depreciate the i reductions of our own 
soil will only end in the spread of inevitable ruin thro iisli rut the rural districts, 
and ultimately deprive the manufacturers of their best and surest customers. 

In this country, to-day, the protected combinations are struggling 
for the maintenance of their right to rob, through congressional sub- 
sidies, all the consumers of this country, as earnestly as the landed 
aristocracy of England struggled to maintain the right to force the 
mass of the people to pay double price for their products, and they 
base their demands on the same patriotic pretenses. 

No' higher evidence of the prosperity brought to a country by unre- 
stricted trade and the reflected benefits derived by other countries 
from its enlarged com^merce can be furnished than is exhibited by our 
own official reports of our exports and imports to and from foreign 
countries. So long as England m^aintained her high protective tariff 
system, her purchases from us outside of cotton amounted to com- 
paratively nothing. Last jesiv our total exports were, in round num- 
bers, $703,000,000, of which England and her possessions bought 
$424,000,000, and all the balance of the world took only $279,000,000. 
Our imports from the British possessions were $244,000,000, so that 
they bought from us $180,000,000 more than we bought from them. 
Our imports from Great Britain proper were less than 13 per cent 
of their exports, while they took over 50 per cent of ours. 

If protection to home markets is to be the international policy here- 
after, and that is the demand now made by the Republican party, its 
ruinous effect upon all American industries outside of those pro- 



CUSTOMS TAKIFFS — ^1846 TO 1897. 179 

tected or licensed by Congress to rob our own people must be appar- 
ent to all thinking men. Surely England, with more than half of 
the world's trade and commerce in her hands, and with all the other 
nations of the world to trade with, can get clear of the 13 per cent of 
her exports that we now take much easier that we can get rid of the 60 
per cent of our exports, nearly all of them the product of unprotected 
agricultural industry, which her people take, even if we give her no 
credit for buying our beef and pork and giving it character and 
standing in foreign markets as being sound and wholesome, when 
the leading continental nations of Europe are prohibiting its sale to 
their people on the ground that it is diseased and unfit for use. 

Turning from these general questions, even if I have to be guilty 
of repetition, to a more careful examination of the effect of restricted 
markets on labor, it is hard to speak in respectful terms of the false 
pretenses by which the protected monopolists seek to delude the 
people. 

I have read about Pharisees, hypocrites, and wolves in sheep's cloth- 
ing, but history shows no such instance of unblushing and shameless 
effrontery as the Republican platform proposes. The proposition 
which the protected organizations make to the laboring men of 
America, indeed to all the people, stripped of its varnish, is : If you 
will enable us to exclude competition from abroad, give us control of 
the American market for home-made goods, and enable us to sell 
what we manufacture at our own prices, which we through trusts and 
combinations know how to maintain at satisfactory rates, by limiting 
production through closed doors and strikes to the wants of the 
home market, we will agree that you shall have all the whisky, beer, 
and tobacco you want at the cheapest rates, free from all taxation. 

The insincerity of the assumption that the Republican leaders pro- 
pose to restrict the sales of manufactured goods to those they produce 
in the interest of American workmen is intensified tenfold by the 
fact shown by the record, that they struggled for years to flood the 
country with the most degraded character of Chinese labor, and as 
sooA as the war tariff gave them a monopoly of production on their 
own terms, they passed laws, which they maintained and enforced 
for over twenty years, authorizing the importation, free of duty, 
under contracts to be enforced by penalties and liens upon property 
acquired, the cheapest and most depraved class of pauper labor from 
all parts of the earth, in order to force American workmen, under 
pressure from such competition, to accept the lowest wages they could 
force them down to by this competition, or be driven out of their pro- 
tected establishments. Yet they pose to-day before the country as 
the special champions of American labor. 

Do they propose to secure or guaranty to the American laborers 
they employ, out of the bounty, subsidy, or protection they demand 
that Congress shall force the taxpayers to give them, either steady 
work or higher wages than they can get any foreign pauper im- 
ported, duty free, to do it for? Will this legislation they demand 
secure to American workmen any rights which they are bound to 
respect? Of course not. They protest against his right to buy any- 
thing required for the comfort or want of himself and his family as 
cheaply as other people obtain them because that would diminish 
their profits. They will cheerfully consent to let him have free 
cheap whisky and tobacco, because all the tax collected from them 



180 CUSTOMS TARIFFS 1846 TO 1897. 

goes into the Treasury, which they regard as an outrage on them, 
and they thank God that they are too virtuous and patriotic to deal 
in such products, except in their " pluck me stores," where most of 
their laborers' wages are swallowed up. They parade their contempt 
for cheap goods for workmen on all occasions. 

The political biographers of General Harrison quote with pride and 
satisfaction the profound statesmanship and intense interest exhibited 
by him for the working classes when he announced in what they call 
his great speech in March last : 

I am one of those uniustructed political economists that have an impression 
that some things may be too cheap, that I can not find myself in full sympathy 
with this demand for cheaper coats which seems to me necessarily to involve 
a cheaper man and woman under the coat. 

If that means anything it means that the man who gets a coat for 
10 bushels of wheat, or the woman who gets a dress for 50 pounds of 
butter, is a cheap man or woman, while they would be highly respect- 
able in General Harrison's estimation if they had paid 20 bushels of 
wheat and 100 pounds of butter for the same coat and dress to some 
protected pet of Congress, to whom they are compelled by law to pay 
double what the people to whom they are obliged to sell their wheat 
and butter offered them the same things for. 

Machinery is, day by day, supplanting human factory labor. It 
neither eats, drinks, nor wears any product of human industry except 
coal, and needs no protection against any other like machine any- 
where. As the proportion of machine work increases and human 
work decreases the proportion of increase of price which protection 
gives goes in a like or greater ratio into the pockets of the machine- 
owners. The machine is the laborer in whose behalf the organized 
bands that fill our lobbies are so clamorous in their demand for pro- 
tection. Of course, as the owners of the machinery control the work 
of both hands and machines, when demand for products is slack or the 
supply exceeds it, the owner drops the human labor first as far as pos- 
sible, and limits products, if he produces at all, to what the machines, 
aided by the least amount of human labor, can do, so that all, or' the 
lion's share, of the high price which protection secures may be re- 
tained by him. 

It will be a striking evidence of the power of employers over their 
workingmen, or of the credulity, not to say ignorance, of that class 
of men, if the organized lobbyists succeed in making them believe 
that their welfare, or the desire to keep up their 'wages, enters into 
the contest now being waged. The contract-labor laws under which 
they imported pauper labor during all the years they controlled the 
Government; the struggles made by their leaders. General Harrison 
included, to flood the country with Chinese, sending the money to 
China and importing ten thousand of them at a time, as the managers 
of the Central Pacific Railroad did, give the lie to all their profes- 
sions of sympathy with high-priced American labor. The records of 
the country show that while they require all the people to pay them 
47 per cent more for their goods than they could be bought for in the 
markets where cotton, wheat, and all other farm products have to be 
sold, they required Congress to maintain and enforce laws enabling 
them to import the cheapest and most degraded foreign labor, duty 
free, to run the machinery, and thus drive out the American work- 
men, or reduce their wages to starvation rates, and they do it all under 



CUSTOMS TARIFFS 1846 TO 1897. 181 

the guise of philanthropy and patriotism, and in the name of the 
Lord. 

The time has come when even the colored men who labor from Jan- 
uary till December in the cotton fields owe it to themselves to ask 
General Harrison and his supporters what justice is there in forcing 
them to pay to a few American manufacturers 47 per cent more for 
the clothes they wear and the things they must have than they were 
offered the same things for in the foreign markets in which they are 
compelled to sell the cotton they labored so hard to raise and prepare 
for market. The farmers of the North and West may well ask the 
same questions. They know that they only receive for their products 
so much of the foreign open market prices as remains after deducting 
therefrom all costs of transportation, insurance, commission, interest, 
and the buyer's profit; and after all that they are to be forced for 
all time to come to pay $147 to home manufacturers for the same 
things they were offered at $100 where their products were sold ; their 
only consolation being that the American home market is protected, 
and a few hundred pets of Congress are made millionaires at their 
expense, and are thus enabled to contribute liberally to Republican 
campaign funds and literature, to buj^ the votes of all who are pur- 
chasable and corrupt all who are corruptible, and through a venal 
hired press deceive the ignorant, and denounce as enemies of their 
country all who oppose their schemes of plunder. 

The machinery of the capitalist is the only laborer that is really 
protected. It has secured to its owners, by the aid of Congress, the 
colossal fortunes so many of them have built up. The free pauper 
labor of the world, which regulates the wages paid to the human labor 
employed here, on the universal principle of supply and demand, does 
not and can not compete with or diminish the profits Congress gives 
as a subsidy to protected machinery. The Republican party have 
for a long time secured the lion's share of the home market to the 
machine owners. They propose now, under the false pretense of pro- 
tecting American human labor, to give them the absolute power to 
plunder the American consumers of the products of their machines 
to any extent they please by imposing stronger prohibition than ever 
against their right to buy elsewhere; yet they have the audacity to 
appeal to the laboring men of the country to help them to do it, while 
they openly threaten to cut down the wages of all their employees 
and thus retain the protection to their own machine work as high as it 
is now if the representatives of the people dare to curtail their present 
extortions. They have hundreds of millions at stake, and they will 
spend their money freely to win it. 

The American Protective Tariff League boasted some months ago 
of having $100,000 on hand for " educational organizations," and 
Mr. Foster's " fat-frying " process will doubtless produce ample cor- 
ruption funds, while some campaign secretary may again enlighten 
the. country by publishing the correspondence of distinguished aspir- 
ants for Cabinet positions or foreign missions as to the amounts they 
agree to pay for public offices. Fortunately the great mass of the 
American people are not for sale, and neither Mr. Carnegie nor any 
of the subsidized band can either buy, delude, or frighten them. 
With the markets for protected products restricted to home consump- 
tion the employee whose daily bread is earned by his daily labor is at 
the mercy of his employer. 



182 CUSTOMS TAEIFFS — ^1846 TO 1897. 

Trusts and combinations regulate production as well as prices. 
Shops, foundries, and factories may be, and often are, closed for 
months or worked on half time, and the owners make money while 
they are closed by the enhanced price of the product as the supply 
diminishes. The laborer gets no part of it. He is the victim of en- 
forced idleness. The wages he earned while at work are consumed 
while he is idle. The protection of 47 per cent only protects the 
goods. Every laboring man would rather contract for steady work 
all the year at $2 a day which he was assured of than take the chance 
of getting $3 a day while at work, with the risk of idleness or half 
work half the time. If, added to steady work, he could buy all he 
needed for himself and family each day for a dollar and the same 
things now cost him a dollar and a half, he surely would be better 
off. AYliile all these questions have been argued with great ability 
both in and out of Congress, and will doubtless be presented with 
much elaboration all over the country, no one has presented the false 
pretenses of the protected classes with more power, or shown more 
clearly by official statements the small proportion that labor bears to 
the value of protected manufactured products, than the distinguished 
Senator from Texas, Mr. Coke, in a speech made during the present 
session, from which I take the liberty to quote as follows: 

Of the 17,392,099 of our people engaged in aU kinds of industry only 2,623,089 
are employed " in sucli manufacturing industries as are claimed to be benefited 
by a high tariff." The farmers, persons employed in professional and personal 
service, domestic servants and laborers, merchjmts and tradesmen, carpenters 
and joiners, masons and bricklayers, blacksmiths, tailors, butchers, bakers, plas- 
terers, milliners, and people engaged in railroading and other forms of trans- 
portation, and in other miscellaneous occupations, numbering altogether 
14,769,010, the people who perform six-sevenths of the labor done in this coun- 
try, are thoroughly skinned and fleeced under the operation of the tariff. They 
are taxed in everything they eat, drink, and wear; in everything that enters 
into the construction of their houses; in their furniture; in their tools and 
implements; in everything they handle or touch while living, and in their cof- 
fins and grave clothes after their death, they, American laboring people, not 
engaged in any protected industry and not benefited by the tariff, are thus 
taxed in all they consume in the name of protection to American labor. 

Six-sevenths of our American laborers, groaning and staggering under the 
burdens of a war tariff which enriches others but impoverishes them, after the 
war has been over for nearly twenty-five years, are solemnly informed that 
they must continue to bear the burden for the sake and good of American 
labor. The axioms of good government, which among other things demand 
such measures of policy as shall produce the greatest good for the greatest 
number, have been reversed in the tariff legislation, which taxes oppressively 
the great mass of the people in order that a few may become inordinately rich, 
and all is done in the name and is alleged to be for the benefit of the American 
workingman, who in fact suffers more than all others from it, while his em- 
ployers, the lords of the loom, and of the foundries and furnaces, have become 
the richest people in America. 

These self -constituted guardians of the laboring man, who have become so 
sleek and fat, while their wards, the laboring men, are thin and lean, the advo- 
cates of a high tariff from pure charity to the American workingman, as they 
would have us believe, inform the country that the sole purpose for which they 
desire a highly protective tariff" is that they may be reimbursed the difference 
between the high wages paid American workingmen and the low wages paid 
European operatives. This, they say, is all they ask or desire. With the 
difference between American and European wages placed in the shape of a 
tariff tax on foreign goods brought into our markets, high protectionists tell 
us they have no fear of the competition of the foreign goods with their domestic 
products. Always and every time their argument centers in and is based 
wholly on the interests of the workingman. Capital desires nothing and re- 
ceives nothing through the tariff, and the workingman gets all, says the pro- 



CUSTOMS TAKIPPS 1846 TO 1897. 



183 



tectionist. In order to sliow the utter falsity and groundlessness of this claim, 
I rehd a tabulated statement furnished me from the Bureau of Statistics, which 
throws a flood of light on this subject, as follows: 

Tahle of specified manufactures, showing amount of capital, value of materials, 
amount of wages, and value of product, with the per cent of material and 
wages, also tJie average ad valorem rate of duty on similar importations for 
the fiscal year 1887. 

[Compiled from the United States census of 1880.] 



Manufactures. 



Capital. 



Value of 

materials. 



Total 
amount 
paid in 
wages 
during 
the year. 



Value of 
products. 



Per cent 
of— 






Cotton'manufactures 

Cotton manufactures (specific) 

Glass 

Iron and steel manufactures 

Hosiery and laiit goods 

Silk and silk goods 

Woolen goods 

Worsted goods 

Mixed textiles 

Woolen and worsted goods 

Woolen goods and mixed materials. . 

Woolen goods, mixed materials, and 

worsted goods 



1219,504,794 

208,280,346 

19,844,699 

230, 971, 884 

15,579,591 



$113, 
102, 



765,537 
206, 347 
028,621 
271,160 



191 
15,210,591 



19,125, 
90, 095, 
20,374, 
37,996, 
116,469, 
134,091, 



22, 
100, 
23, 
37, 
123, 
138, 



467,701 
845, 611 
012, 628 
227,741 
858,239 
073,352 



614,419 
040, 510 
144, 100 
476, 785 

701,475 

146,705 
836,392 
683,027 
316,753 
519,419 
153, 145 



$210, 

192, 

21, 

296, 

29, 

40, 
160, 
33, 
66, 
194, 
226, 



950, 383 53. 
090,11053. 
154,571:37. 

557,685j64. 

167,227 52. 

033,045 56. 
606,72l|62. 
549,942,68. 
221,703 56. 
156, 663 63. 
828, 424:60. 



93 21. 
2121. 
95 47. 
50; 18. 

15|22. 

12 22. 
7916. 
5916. 
22 20. 
79 16. 
87 17. 



154,465,664 



161,085,980 



44, 936, 172 



266,378,366 60.47 



16.87 



Per ct. 

40.17 
a 45. 49 

59.14 

40.92 
;b62. 80 
\c39.37 

60.00 

I 67. 21 

d54. 20 

67.21 

d60. 70 

d61. 31 



« Cotton cloths. 



Woolen hosiery. 



Cotton hosiery. 



** Estimated. 



Treasury Department, Bureau of Statistics, 

January 25, 1888. 

Wm. F. Switzler, 

Chief of Bureau. 
Hon. Richard Coke, 

United States Senate, Washington City, D. C. 

It required either unparallelled impudence or profound contempt 
for the intelligence of the people, or a combination of both, for the 
Republicans to declare in their platform that the Mills bill is a free- 
trade scheme ; that its promoters seek to serve the interests of Europe, 
while they propose to support the interests of America by maintain- 
ing uncompromisingly a high protective tariff still further restricting 
the Importations of such necessaries of life as can be produced here at 
any price, and to get rid of the surplus revenue by an entire repeal 
of the taxes on whisky and tobacco, rather than surrender any part 
of the protective system. They know, and fortunately the people 
know, that every dollar of the tax collected on whisky, beer, and 
tobacco, less ^^\% per cent, the cost of collection, is paid into the 
Treasury of the United States; that every dollar of the $120,000,000 
so collected is needed and used to pay pensions and interest on the 
war debt, and will be so needed for many years to come. Therefore, 
as all the ordinary expenses of the government must be provided for 
by tariff taxation, and the Democratic party proposes so to provide 
for them in the Mills bill, it follows that the epithets so wantonly 
and foolishly applied, of free traders and enemies of American in- 
terests, only prove the reckless disregard for truth and decency of 
the men who apply them. 



184 CUSTOMS TAEIFFS — 1846 TO 1897. 

Free trade would produce no revenue from imported goods any- 
more than protection which prohibits imports in order to secure the 
home market to home producers would; but free trade is not legis- 
lative robber}^ It would let home consumers buy out of their earn- 
ings or from the proceeds of their exports the things they need at the 
cheapest rates, while prohibitory protection is the worst form of 
legalized plunder, as it forces the people to buy the things they must 
have at the highest prices that home producers by trusts and com- 
binations can coerce out of them. The readiness of the protectionists 
to give up the whisky and tobacco tax grows out of the fact that 
none of it goes into their pockets, and in their opinion it is not only 
an outrage but essentially " un-American " to collect taxes in any 
form unless they pocket the lion's share of them. Every dollar of 
the tax on whisky and tobacco might be repealed, and it would not 
start a factory or a furnace in the land, and would not add a penny 
to the wages of any workingman. The demand for protection is a 
confession that those seeking it do not propose to compete in open 
market with those against whom they seek it, and the protestation 
so earnestly made that a reduction of tariff taxes from 47 to 42 per 
cent, as the Mills bill proposes, would be ruinous to the protected 
pets of Congress is not only an admission, which they can not evade, 
that they are now charging American consumers 47 per cent more 
than the foreign price of the goods they make and sell, but an 
assumption that if hereafter Congress does not authorize them to ex- 
tort from home consumers more than 42 per cent above the foreign 
price they will be ruined. 

Whenever a party assumes that it embodies all the wisdom, patriot- 
ism, and integrity in the land, and denounces its opponents as enemies 
of their country, serving the interests of foreign nations, it is safe to 
assume that it is pharisaical and hj^pocritical. AYhen the Republi- 
cans adopted the following false and scandalous declaration as part 
of their platform they merited the contempt of all decent people of all 
classes, because they knew it was a falsehood wdien they adopted it: 

We are uncompromisingly in favor of the American sj-stem of protection; 
we protest against its destruction as proposed by tlie President and his party. 
They serve the interests of Europe; we will support the interests of America. 
We accept the issue, and confidently appeal to the people for their judgment. 

Men sometimes say things in the heat of debate which do tjiem 
no credit ; but the deliberate charge in a carefully prepared platform, 
reported by a committee of one from each State, and adopted by the 
representatives from all the States, that the President of the United 
States and the Democratic party are serving the interests of Europe, 
while they alone are moved by patriotic motives, is simply an atro- 
cious calumny. Mr. Clay, in 1824, made use of an expression of that 
sort, to which Mr. Webster replied. I adopt his reply as the best 
answer to this infamous charge thus deliberately made. I must 
add, however, in justice to Mr. Clay, that he said: 

Both classes are equally sincere in their respective opinions, equally honest, 
equally patriotic, and desirous of advancing the prosperity of the country. 

The following is the extract from the speech of Mr. Webster, 
delivered on 1st and 2d of April, 1824, in the House of Kepresenta- 
tives, to which I refer: 

And allow me, sir, in the first place, to state my regret, if indeed I ought not 
to express a warmer sentiment, at the names or designations which, Mr. 



CUSTOMS TARIFFS 1846 TO 1897. 185 

Speaker, Mr. Clay has seen fit to adopt for the purpose of describing the ad- 
vocates and the opposers of the present bilL It is a question, he says, between 
the friends of an ''American policy " and those of a " foreign policy." This, 
sir, is an assumption which I take the liberty most directly to deny. Mr. 
Speaker certainly intended nothing invidious or derogatory to any part of the 
House by his mode of denominating friends and enemies. But there is power 
in names, and this manner of distinguishing those who favor and those who 
oppose particular measures may lead to inferences to which no member of the 
House can submit. It may imply that there is a more exclusive and peculiar 
regard to American interests in one class of opinions than in another. Such an 
implication is to be resisted and repelled. Every member has a right to the 
presumption that he pursues what he believes to be the interest of his country 
with as sincere a zeal as any other member. I claim this in my own case; and 
while I shall not, for any purpose of description or convenient arrangement, 
use terms which may imply any disrespect to other men's opinions, much 
less any imputation upon other men's motives, it is my duty to take care that 
the use of such terms by others be not, against the will of those who adopt 
them, made to produce a false impression. 

Indeed, sir, it is a little astonishing, if it seemed convenient to Mr. Speaker, 
for the purpose of distinction, to make use of the terms "American policy " and 
" foreign policy," that he should not have applied them in a manner precisely 
the reverse of that in which he has in fact used them. If names are thought 
necessary, it would be well enough, one would think, that the name should 
be in some measure descriptive of the thing; and since Mr. Speaker denomi- 
nates the policy which he recommends, " a new policy in this country ; " since 
he speaks of the present measure as a new era in our legislation; since he 
proposes to invite us to depart from our accustomed course, to instruct our- 
selves by the wisdom of others, and to adopt the plicy f the most distinguished 
foreign states, one is a little curious to know with what propriety of speech this 
imitation of other nations is denominated an " American policy," while, on the 
contrary, a preference for our own established system, as it now actually exists 
and always has existed, is called a " foreign policy." This favorite American 
policy is what America has never tried, and this odious foreign policy is what, 
as we are told, foreign States have never pursued. Sir, that is the truest Amer- 
ican policy which shall most usefully employ American capital and American 
labor, and best sustain the whole^ population. With me it is a fundamental 
axiom, it is interwoven with all my opinions, that the great interests of the 
country are united and inseparable ; that agriculture, commerce, and manufac- 
ures will prosper together or languish together ; and that all legislation is dan- 
gerous which proposes to benefit one of these without looking to consequences 
which may fall on the others. 

The closing sentences embody in eloquent words the leading ideas 
of President Cleveland's message and express better than I can 
the true principles of the Democratic party, while the whole of this 
extract voices the sentiments and feelings of every honest man against 
the charges so wantonly and falsely made by our opponents. In 
behalf of the great party to which I have the honor to belong, I adopt 
and rej)eat his indignant utterances as the best answer to the miserable 
slander contained in the Republican platform. 

One of the leading grievances against George III by the American 
colonies in the Declaration of Independence was " For cutting off our 
trade with all parts of the world." The Senator from Maine [Mr. 
Frye], in a speech in the Senate in 1882, stated the grievances of the 
colonies against Great Britain in these words: 

For centuries England was the most earnest, vigorous, and determined 
champion of protection the world ever saw% enforced the extremest doctrines 
by all the powers of war and all the arts of diplomacy. She destroyed the 
growing commerce of Ireland by one blow of her navigation laws, repressed 
her cattle raising, her wool growing, her manufactures, and made her the waste 
of to-day. She attempted the same role in America; forbade the exportation 
of her products to any country other than her own; forced all the carrying 
trade into English bottoms; repressed all manufactures of fabrics, and provided 
by law " that none of the American colonies should manufacture iron of any 



186 CUSTOMS TAEIFFS — ^1846 TO 1897. 

kind ; that no smith should make a bolt, spike, or nail, bar or rod iron ; that no 
mill or other engine for rolling iron or furnace for making steel should be 
permitted;" finally drove us to revolution and lost the brightest jewel from 
her diadem. 

The American commissioners in 1783 made an earnest effort to 
secure free trade between the United States and the dominions of 
Great Britain. I quote from a letter w^ritten by Thomas Jefferson 
to Edmund Randolph, December 16, 1783, in which lie says : 

The definitive treaty had been received by the President some time and a 
joint letter from our ministers. This gave us an account of the various propo- 
sitions and steps taken on both sides in the negotiation which preceded the 
definitive treaty. Mr. Hartley was the British negotiator with America. He 
was well disposed, but his zeal for systems friendly to us constantly exceeded 
his powers to agree to them. Our ministers proposed a free intercourse 
between every part of the British dominions and the United States, having 
the rights of their chartered companies. Mr. Hartley approved of it, but his 
court declined assenting. He then proposed that the unmanufactured produce 
of the United States should be admitted into Great Britain and the manufac- 
tures of Great Britain into the United States, and that we should be allowed to 
carry our own produce to the West Indies. On being questioned, however, he 
had no authority to conclude upon these articles even if agreeable to us. 

Hon. David A. Wells speaks thus of the principal causes which led 
to the American Revolution, and of the men who were leaders in it : 

By the statute of 1650 the export and import trade of the English colonies 
was restricted to English or colony built ships ; but by the statute of 1663 noth- 
ing was allowed to be imported into a British plantation except in an Eugilsh- 
built ship " w^hereof the master and three-fourths of the crew are English." 

The enactment of arbitrary laws on the part of Great Britain to prevent her 
American colonists from freely participating in the carrying trade and com- 
merce of the ocean was, however, a sore grievance, and ultimately, as is well 
known, constituted one of the prime causes of the American Revolution. They 
were, furthermore, from the very first either openly or secretly resisted and 
evaded, and under their influence the colonists became a nation of lawbreakers. 
Nine-tenths of their merchants were smugglers. One-quarter of all the signers 
of the Declaration of Independence were bred to commerce, to the command of 
ships, and to contraband trade. Hancock, Trumbull (Brother Jonathan), and 
Hamilton were all known to be cognizant of contraband transactions and 
approved of them. Hancock was the prince of contraband traders, and with 
John Adams as his counsel was appointed for trial before the admiralty court 
in Boston, at the exact hour of the shedding of blood at Lexington, in a suit 
for $500,000 penalties, alleged to have been incurred by him as a smuggler. 

^ ^ ^ ^ ^ ^ H: 

Every evasion of such statutes was, therefore, in their view a blow in favor 
of liberty. Hence, also, the origin of that count in the indictment against the 
King of Great Britain, embodied in the Declaration of Independence, " of cutting 
off our trade with all parts of the world." 

Such were the views of the men who a hundred years ago were accounted 
the wisest of American patriots and statesmen. But nowadays to adopt the 
principles of Hancock, Trumbull, and Hamilton, to advocate the free ownership 
and employment of ships, and to oppose the enactment of statutes the avowed 
purpose of which is to restrict or prevent the freedom of international trade 
and commerce is to invite the accusation of being enemies to the industry of the 
country and in league with foreign nations to impoverish our own people. 

Mr. Wells. adds: 

In the treaty of commerce entered into between France and the United States 
in 1778 the commissioners of the two nations, Franklin, Deane, Lee, and Gerard, 
evidently determined to attempt to inaugurate a more generous policy and 
establish a precedent for freer and better commercial relations between dif- 
ferent countries than had hitherto prevailed. It was accordingly agreed in 
the treaty in question to avoid " all those burdensome prejudices w^hich are 



CUSTOMS TARIFFS 1846 TO 1897. 187 

usually sources of debote, embarrassment, and discontent," and to take as the 
" basis of their agreement the most perfect equality and reciprocity." And they 
further stated the principle which they had adopted as a guide in their nego- 
tiations to be that of " founding the advantages of commerce solely upon recip- 
rocal utility and the just rules of free iu^ercourse." 

In the face of facts like these it is absurd to pretend that there ever 
was an " American policy " that restricted trade and commerce or 
that looked to the closing of our markets against foreign products. 
All that was ever claimed was such an ^adjustment of duties, imposed 
for revenue, as would afford incidental protection to home manu- 
facturers. 

In 1815 Mr. Clay, who is constantly paraded before the country 
by the protectionists as their great champion, in the debate on the 
tariff then proposed to be increased in order to raise the money to 
pay off the war debt, only urged a tax on imports of 25 per cent, 
instead of 20 per cent. 

" In three years," he said " we could judge of the ability of our es- 
tablishments to furnish these articles as cheaply as they were obtained 
from abroad, and could then legislate with the lights of experience." 
He believed that " three years would be sufficient to place our manu- 
factures on this desirable footing." 

Nearly seventy years have elapsed since then, yet 47 per cent aver- 
age tariff tax is maintained in time of profound peace, almost at the 
highest war rates, with over $100,000,000 of surplus annually flowing 
into the Treasury beyond even the present extravagant, not to say 
wasteful, expenditures, and all efforts to reduce these taxes to some- 
thing like a revenue standard are denounced by protectionists as ruin- 
ous to American industries. 

Mr. Clay had no such ideas are are now maintained by Senators on 
the other side of this Chamber. In the great debate in the Senate in 
1842, while defending the compromise tariff in 1832, under which all 
duties were brought to a uniform rate of 20 per cent, Mr. Clay said : 

If the compromise act had not been adopted the whole system of protection 
would have been swept by the board by the preponderating influence of the illus- 
trious man then at the head of the Government (General Jackson) at the very 
next session after its enactment. 

Yet General Jackson is sometimes quoted as a protectionist. 
Again Mr. Clay said : 

As to the compromise, he had already said thnt it was his purpose, as long as 
he should remain in the Senate, to maintain that the original principles of the 
act should be carried out faithfully and honestly; and if in providing for an 
adequate revenue for an economical administration of the Government they 
could at the same time afford incidental protection, he would be happy if both 
of these objects could be accomplished. 

Again, he said : 

As far as he could go, he would ; and that was not to lay duties for protection 
alone, but in laying duties for revenue to supply the Government with means, 
to so lay them as to afford incidental protection. He would, therefore, say to 
the friends of protection, lay aside all attempts beyond this standard and look 
to what is attainable and practicable. 

The position taken by Mr. Clay is precisely the ground occupied by 
Mr. Cleveland, as all who read his message understand ; yet Mr. Clay 
is lauded as the great apostle of protection, and Mr. Cleveland is de- 
nounced as an enemy of his country, working in the interests of 
foreign nations. 



188 ' CUSTOMS TARIFFS 1846 TO 1897. 

No argument is needed to show that the message of the President 
and the bill passed by the House are both eminently conservative. 
Following the recommendations of the message, the bill, while seeking 
to reduce the dangerous surplus so rapidly accumulating in the Treas- 
ury, seeks, mainly by cheapening raw material, to give our manufac- 
turers a chance to cheapen their products, and thus reach a portion of 
the foreign markets, and at the same time reduce the cost to home con- 
sumers. " It deals wdth a condition, not a theory." It continues pro- 
tection at rates much higher than the just claims of the manufacturers 
or the interest of the consumers calls for, but it recognizes the artificial 
and unnatural conditions on which our manufacturing establishments 
have been built up, and it carefully avoids such reductions as would 
give them even a semblance of just cause for complaint. I will not go 
into the details of the measure now. It is sufficient to say that, if it 
becomes a law, the manufacturers will have protection against the 
right of our people to buy similar foreign-m.ade goods of over 40 per 
cent, because that is what protection means and all it accomplishes, 
while all the wages they pay to their operatives does not exceed 25 
per cent on an average of the value of the home-made product, as 
shown by the census reports furnished by the manufacturers them- 
selves, and as proved by the official tables heretofore referred to as 
part of the speech of Senator Coke. 

The temptation is yerj great to comment upon the provisions of the 
Senate bill in detail, in the light of past legislation and of the conces- 
sions made by men of all parties as to the necessit}^ of tariff reduction, 
especially to show how, in the woolen and cotton and other schedules, 
there is an unwarranted attempt made not only to increase the rate of 
taxation over existing law, but to do it in the form of compound and 
specific duties, so as to conceal the increases so artfully devised; but 
that would extend this statement to an unwarrantable length. I ad- 
mit that it is too long already. The flagrant injustice of the proposi- 
tion Avill, I hope, be fully exposed when the discussion of the items is 
taken up to the Senate. 

The proposals in the Senate bill in regard to the cotton schedule, I 
onh^ propose to say now, are simply outrageous, and can not be de- 
fended upon any principle of common decency. 

jSTo Senator will profess that manufactures, especialty cotton manu- 
factures, need any more protection now than they did ten, fifteen, or 
twenty years ago. Improvements in machinery have cheapened pro- 
duction, and diminished the number of operatives needed in these fac- 
tories until Mr. Atkinson and all the authorities even in New England 
agree that one operative will produce as much now as five could with 
the machinery of twenty years since, which means a proportionate in- 
crease of protection to machinery. Yet as early as 1868 the Hon. N. 
P. Banks, then a Member of the House of Representatives, laid before 
Congress a proposition from the New England manufacturers con- 
senting to a reduction on woolen and cotton goods of over 25 per cent. 
The Eecord of May 7, 1868, will show that Mr. Banks, after giving in 
detail the reductions to which the manufacturers agreed, said: 

These papers which I hold in my hand bear the official signatures of the 
authorized representatives of one hundred and twelve manufacturing corpora- 
tions and firms of New England, in which they themselves suggest and consent 
to reduction of duties upon an extended and complete list of articles of foreign 
manufacture which come actively and directly in competition with the industries 
in which they are engaged, rising from 10 to 20, 30, 40, and 50 per cent upon the 



CUSTOMS TARIFFS 1846 TO 1897. 189 

present schedule of duties upon such importations. More than a hundred and 
twelve corporations and firms of cotton and wool manufacturers alone, of 
their own choice, and after repeated conferences, in which all the interests of 
the textile fabrics of this country were considered, high and low, made this 
proposition. * * * As it was with the cotton manufacturers, so it was with 
the woolen manufacturers. Thej'^ consented to and in a certain sense recom- 
mended, as of their own accord, a reduction of duties of from 28 to 25 per cent. 
******* 

Mr. HooKEK. Will the gentleman allow me to ask him why these interests 
aslved a diminution of the tariif? 

Mr. Banks. Because their attention had been called to the subject. It was 
their duty to make known to the Government what they desired. They found 
when they brought their representative men together from all parts of the coun- 
try that the duties could be reduced and they could still pursue their vocations 
with more or less success, and like honest and honorable citizens they made 
that declaration to the Government. And so did the woolgrov^^ers from Cali- 
fornia to New England. They assembled in the State of New York for the same 
purpose, and after long and anxious conference one w^ith another and with the 
woolen manufacturers they agreed, as did the silk manufacturers, to what 
extent they would recommend a reduction of the duty. 

Yet in the face of these propositions and the changes that have 
occurred to cheapen the production by improved machinery, after the 
insertion of provisions — inserted I had almost said clandestinely, in 
the conference report of 1883 — increasing the rate on the leading 
cotton products in which New England was specially interested, it is 
now proposed to still further largely increase taxation in the interest 
of a few New England manufacturers ; and what is true in regard to 
them may be said with equal propriety in regard to all the increases 
proposed in the Senate bill; for, so far as the leading schedules are 
concerned — in short, it is a bill to increase taxation in the interest of 
combinations of wealth rather than to reduce it in the interest of the 
people. The bill, it is true, deals without mercy with the sugar sched- 
ule, mainly because nine-tenths of the money collected from the sugar 
tax is paid into the Treasury and none of it reaches the pockets of the 
New England monopolists. 

When we reduced the sugar tax in 1883 the clamor of all of these 
combinations then was that we were destroying an industry that em- 
ployed a large number of American laborers, principally colored men, 
for whose welfare they expressed great solicitude. Then, as now, the 
Democrats agreed only to reductions which would not cripple or 
destroy home products. It is true that when a sugar plantation is 
once destroyed it is almost impossible ever to restore it. The plant 
costs nearly $100 an acre, and takes years to bring it back to a profit- 
able condition after it is once abandoned. It differs from the land 
upon which hemp, tobacco, and other crops of that sort are produced. 
They can be changed to something else without loss; whereas the 
sugar and rice plantations, when once abandoned, can not be used for 
any other purpose without a sacrifice of all that haS been expended 
upon them to fit them for sugar and rice production. Therefore the 
Democratic party, while they cut these two products heavier than any 
other, wisely did it in such a way as not to seriously cripple or destroy 
the labor or the capital engaged in those products. Now, perhaps to 
pvmish the people of the South or to raise the clamor that they are 
patriotically giving the people cheap sugar, the Republican majority 
have taken care to add the taxes on sugar which they have reduced 
because they could not pocket them or turn them over to the protec- 
tionists, as nine-tenths went into the Treasury, to the products of 



190 CUSTOMS TAEIFFS 184:6 TO 1897. 

which the monopolists pocket four-fifths and the Government gets 
one-fifth, and they call that protecting American labor ! 

I am, however, glad that the Senate committee has gone to the 
extreme of protection, restriction, and destruction that it has. It 
makes the issue squarely before the people of the country, whether all 
the people are for all time to come to be treated as serfs of a few 
manufacturers, or whether they are to secure through a revenue tariff 
something like equal rights in the legislation of the country hereafter. 
The temptation is very great also to show the indignant protests here- 
tofore made, particularly in 1883, by leading Republican Senators, 
notably Senators Plumb, Ingalls, and Allison, against the tax on 
lumber, salt, and other things which the committee propose to per- 
petuate. That, however, can be done hereafter. 

But I ought not to fail to state that the low revenue tariff' of 1816 
produced more general prosperity and progress in the development of 
all our industry than any protective system since devised has ever 
done. So satisfactory was its operation that when the parties met 
and adopted their platforms in 1856 neither party ventured to find 
any objection to it, and when the further reduction below 20 per cent 
was made in 1857, it received the almost unanimous approval of the 
Representatives from Xew England, nearly all of whom were opposed 
to the then administration; yet the taxation then imposed was less 
than half that now conceded by the so-called free-trade Mills bill, and 
very little over one- third of what is demanded by the bill of t4ie Sen- 
ate committee. On the 24th and 25th of March. 1870, Senator Alli- 
son, then a prominent member of the Ways and Means Committee of 
the House, spoke of that tariff as follows: 

The tariff of 1846, altlioiigli confessedly and professedly a tariff for revenue, 
was, so far as regards all tlie great interests of the country, as perfect a tariff 
as any that we have ever had. If any interest was depressed under the tariff 
of 1S46, it was the iron interest. I do not belieA e that this interest, as compared 
with other interests, had sufficient advantage under that tariff; yet when we 
compare the growth of the country from 1S40 to 1850 with the growth of the 
country from ISoO to 1860 — the latter decade being entirely under the tariff of 
1846 or the amended and greatly reduced tariff of 1857 — we find that the 
increase in our wealth between 1850 and 1860 was equivalent to 126 per cent, 
while it was only 64 per cent between 1840 and 1850, four years of which decade 
were under the tariff of 1842, known as a high protective tariff, but the average 
rate of which was about 70 per cent below the existing rate, or 27 per cent 
under the tariff of 1842 as against 44 per cent upon all importations under tht 
present tariff. Our industries were generally prosperous in 1860, with the ex- 
ception, possibly, of the iron interest. This was the statement of Mr. 'Morrill, 
of Vermont, on this floor during the discussion of the tariff of 1864. With re- 
gard to the condition of the steel industry in 1860, the steel manufacturers in 
1866, memorializing Congress for increase of duties on steel, stated that — 

" It was reserved for Pittsburg to bring about the first substantial and endur- 
ing success in the year of 1860; and encouraged by our example numerous 
establishments have sprung into existence, as already indicated in this paper. 
This shows that under the revenue tariff of 1857, which imposed only an ad 
valorem duty of 12 per cent on steel, a substantifil success was achieved in the 
steel manufacture in 1860." I have read the language of the memorial. 

I regard that indorsement of the act of 1846 and of the principles 
of a revenue tariff as entitled to greater consideration than anything 
I could say. Hon. Eobert J. ^Yalker, Mr. Polk's Secretary of the 
Treasury, who framed the tariff of 1846. addressed a letter to the 
people of the United States on the 36th of November, 1867, in 
which he took occasion to refer to the tariff of 1846, and contrast its 
principles and provisions with those of the present system. After 



CUSTOMS TARIFFS — 1846 TO 1897. 191 

showing what amount he thought would be sufficient for the wants 
of the Government economically administered, he said : 

This revenue of $244,000,000 a year, as a maximum, I would derive from 
tbree sources alone : 

1. By a tariff for revenue. 

2. By an excise on wines, malt and spirituous liquors, and tobacco; abolish- 
ing all other internal taxation. 

3. By a tax on our national banks, based upon just and fair equivalents. 

A tariff for revenue, as experience has shown, instead of depressing improves 
all industrial pursuits, including manufactures, and vastly augments the wealth 
of the country. Under the tariff of 1846, as shown by the census, our wealth 
increased from 1850 to 1860, 126.45 per cent; whereas from 1840 to 1850 the 
increase was only 64 per cent; from 1830 to 1840, 42 per cent, and from 1820 
to 1830, 41 per cent. So, also, from 1850 to 1860 our agricultural products 
increased 95 per cent, and our manufactures 87 per cent, being in both 
cases nearly double any preceding ratio of increase. So, also, our exports, 
imports, and revenue nearly tripled in the same period of time, and our domestic 
trade rose nearly in the same ratio. This augmented ratio is not the result of 
increase of population, which from 1850 to 1860 was less than 36 per cent. The 
Irish famine was supposed by my opponents to account for the increase the 
first year, although the decreased price paid abroad that year for our cotton 
nearly equaled the additional sum paid by England for our breadstuffs and 
provisions. But the next year and the next, before any gold had reached here 
from California, our exports and revenue went on augmenting in a correspond- 
ing ratio, rising in eight years from $22,000,000 under the tariff of 1842 to 
$64,000,000 under the tariff of 1846. 

I think Mr. Walker answers fully the boast of the great feat ac- 
complished by the Morrill tariff, by " transforming ad valorem duties 
into specific," in the following sentence : 

There is another insuperable objection to the specific system, namely, that it 
unnecessarily and invariably taxes labar vastly more than capital, and the poor 
in a much greater proportion than the rich, upon the goods consumed. Under 
the system of specific duties of so much per pound, or yard, or gallon, etc., the 
specific duty is the same. The rich, who purchase the costly articles bearing 
only the same specific duty, pay, in proportion to value, less than one-half of 
what is paid by the poor, who purchase a cheaper and less costly article. If 
we take all the costly articles purchased by the rich bearing under the present 
tariff the same specific duty as the inferior article bought by the poor, we will 
find the difference against them exceeds $20,000,000 a year. Such is the im- 
mense additional tax exacted from labor under the system of specific duties. 

Think of the injustice of a system under which the laboring man 
pays 90 per cent tariff tax on the only kind of blankets he can afford 
to buy, while the wealthy pay less than 60 per cent tax on such as 
they use and in like proportion for all else. How long would a law 
stand in the State of New York that taxes the residence of Mr. Van- 
derbilt or Mr. Stewart, worth $2,000,000, no more than the residence 
of their coachman, w^orth $2,000? That is specific taxation. Ad 
valorem, or a fair per cent tax on each according to its value, is the 
system adopted by the American people in all their state govern- 
mental affairs, and is the only just system. Mr. Walker but ex- 
presses the views of all disinterested intelligent men when he saj^s : 

Our present system of taxation is the most onerous ever imposed upon any 
people, and is utterly destructive of the prosperity of our country. 

Our present tariff is most unequal, oppressive, and unjust. It is grievously 
onerous upon agriculture, commerce, navigation, shipbuilding, etc. * * * 
The present tariff, besides the tax of $150,000,000 a year upon imports, the 
duties on which are paid by the people into the Treasury in gold, exacts another 
tax of at least $350,000,000 a year* in the enhanced prices of rival protected 



192 CUSTOMS TARIFFS — :1846 TO 1897. 

domestic articles. This can be readily proved by comparing tbe prices current 
in gold of snch domestic articles with the prices of similar articles produced 
in other countries. Thus, the tariff taxes the people of the United States to the 
extent of $500,000,000 a year, of which only $150,000,000 goes into the Treasury, 
and the remaining $350,000,000 goes into the pockets of the protected classes. 

Mr. Walker understood too well the real purpose of the clamor 
about protection to American labor and the wages of operatives to be 
deceived by it. He knew that the $350,000,000 of taxes taken from 
the people which did not reach the Treasury went into the pockets of 
the protected classes, and not into the pockets of their operatives. 
He made a great report to Congress on the 11th day of December, 
1848, which I wish every laboring man in the United States could 
read, whether he works in a factory or on a farm. Even Senators 
would be benefited by its perusal. 

On the subject of specific and ad valorem duties Mr. Walker says: 

If the importation of protected articles would rapidly decrease when the 
foreign were high in price and specific duties operated as a protection, under 
the tariff of 1842 from 41 to 243 per cent (per Table H, compiled from Treas- 
ury returns in 1844), what must not have been the decline of importation and 
revenue when the foreign article fell, as it has in many cases, 50 per cent, 
bringing up the specific duty from 41 to 82 and from 243 to 486 per cent? This 
fact illustrates another objection to the specific duty, namely, that although it 
professes to be stationary, it is in fact constantly augmenting from reduced 
prices of foreign articles. Experience proves that from improved machinery, 
new inventions, and reduced cost of production the foreign articles are con- 
stantly diminishing in price, while the specific duty remaining unchanged it is 
continually increasing in ratio as an equivalent ad valorem, and the protection 
augmenting every year. Thus, if the price of sugar was 6 cents a pound and 
the duty 3 cents, it would be equal to 50 per cent ad valorem ; but if the price 
of sugar fell to 3 cents the duty would have risen to 100 per cent ad valorem, 
thus doubling the protection and continually augmenting with decreasing for- 
eign prices until the duty becomes prohibitory and the revenue on such articles 
disappears ; whereas the ad valorem bears under all changes of price the same 
exact ratio to the cost of the foreign fabric, and therefore is the most just and 
equal, as also necessarily insuring a larger revenue. 

In this aspect of the case, the objections to the specific duties as a permanent 
system, with a view to revenue, are insuperable, while their unjust operation 
upon labor, in imposing so much higher duties as an equivalent ad valorem on 
the cheaper than the more costly qualities of goods, can not be successfully 
defended. 

That is all I care to say at present on that subject. 

One thousand one hundred and thirty-six pages of statements made 
upon all sorts of subjects before the Senate Finance Committee have 
been furnished to me. Even that mass of matter contains nothing 
taken since September 10, 1888. There may be 1,100 more pages that 
I have not yet seen, and perhaps the committee has not yet had it all 
printed, but I don't propose to analyze it, or to attempt to go over it 
in detail. In great part it consists of the demands of men for specific 
duties and increased or prohibitory taxation. Perhaps Mr. Oliver's 
statement, on page 125, in regard to steel wire rods, when he was de- 
manding specific rates instead of ad valorem, and increases of duty 
which should amount to prohibition, illustrates the tone of all of them 
as well as any other. The following few lines, which I insert here, 
show what I mean : 

Senator Beck. Therefore the specific duty at that time was somewhere about 
60 to G5? 
Mr. Oliver. About that, I think. 



CUSTOMS TARIFFS — 1846 TO 1897. 193 

Senator Beck, That is what I wanted you to guess at if you can not tell 
otherwise. Now you complain of a reduction from 60 per cent down to 45 
per cent. 

Mr. Olivee. We do most emphatically complain. 

Senator Beck. You want to prohibit foreign competition, so as to control the 
home market yourselves? 

Mr. Olivee. That is our position, and we are not ashamed to say it. We 
want the home market to be supplied by the home manufacturers. 

Senator Beck. I thought so. 

While I don't propose now to go into the question of trusts or the 
effect of tariff taxation in their formation and maintenance, because 
that is before the Senate Finance Committee as a separate proposi- 
tion and will doubtless be reported upon separately, at which time I 
may have an opportunity to express my views in regard to them and 
the encouragement that tariff taxation affords to them, still I can not 
forbear referring to the well-known and somewhat notorious cotton- 
bagging trust, which illustrates how the tariff sustains and protects 
all the others. Congress having imposed prohibitory duties upon 
jute and the manufactures of jute used for cotton-bagging, all of the 
men who had by law secured a monopoly of the business and effectu- 
ally excluded all competition, conspired, or, if you please, combined 
and formed a trust, buying out the smaller concerns and leasing 
others, and thus through the trust controlled the whole product, 
because their machinery could produce in two years more than the 
country could consume in three, and the prohibitory duty had made 
foreign competition impossible, as the American market needed more 
than three-fourths of all the cotton-bagging produced in the world. 
This combination, thus protected in its extortions by the operation 
of our tariff laws, almost doubled the price of the cotton-bagging 
product to the consumers, and the men who thus conspired, after 
concealing the facts as to their combination, came before the commit- 
tee when brought back after their action had been exposed and ad- 
mitted that they had done it because Congress, or at least the House 
of Representatives, seemed determined to interfere with their mo- 
nopoly, and they proposed to make the most out of it while the power 
to do so remained in their own hands. 

I do not know of any better commentary on the folly — I might per- 
haps use a stronger term — of such protective duties as destroy compe- 
tition and enable men to combine and conspire so as to ruin the mass 
of the people who must buy from them as the cotton-bagging mo- 
nopolists admit they have done. A feeble pretense was made in com- 
mittee, and it may be repeated, that it did not hurt the producer of 
cotton because the bale was weighed bagging and all, and the price 
was so much per pound for the whole weight, but when that sugges- 
tion or assertion came to be investigated it was so absurd that Mr. 
Murdoch, who was one of the men asking for an increase of duty on 
cotton-bagging, agreed that all the tare was in effect a loss to the pro- 
ducer, as shown by the short extract from his statement which I 
make part hereof, correcting the work in a question from purchaser 
to producer: 

Mr. MuEDocH. There is another point to be considered about the price of 
bagging. When this cotton is exported to Liverpool the purchaser of the cot- 
ton on the other side deducts 6 per cent for tare; that is, he deducts from a 
500-pound bale 30 pounds for tare, and for the little soiled cotton that may be 

64467— S. Doc. 547, 60-2 13 



194 CUSTOMS TAKIFFS ^1846 TO 1897. 

next to the surface of the bale. So that the man who exports the cotton does 
not pay for the ties and bagging at all. 

Senator Beck. Who pays for them? Somebody pays for them. There is 6 
per cent deducted for tare; who pays it? 

Mr. Murdoch. As you say, somebody pays it. 

Senator Beck. Is it not deducted from the producer always? It must be. 
Everybody can tell that as well as you. 

Mr. Murdoch. It is the same way when they ship rice; they do not charge 
for the tierce. 

Senator Aldrich. In this country who pays the 40 cents if it is reduced? 

Mr. Murdoch. I suppose it would go to the planter. 

Senator Aldrich. How would it gp to the planter? He sells his cotton for 
the same price. 

Mr. Murdoch. Yes; he gets the same price for his cotton. You can make a 
very nice argument about it, but it is so. 

Senator Hiscock. There is no doubt but it must affect the price of cotton? 

INIr. Murdoch. Every article of commerce is put up in packages, and nobody 
thinks of charging for the packing. Corn is put up in bags ; meat is put up in 
boxes or hogsheads, as the case may be, and nobody charges for them; rice is 
put up in tierces, and nobody charges for the tierces; the same with cotton. 
When an article is sold it always carries the cost of the package. But w^hen a 
planter puts 450 pounds of cotton into a bale, puts the bagging and ties on, 
and then has 475 pounds of stuff which he hauls 5 miles to market, and sells 
475 pounds at 10 cents a pound, you can not persuade him that he is not being 
paid for his bagging and ties. You might argue with him for a year and it 
would not have the slightest effect on him. 

Senator Hiscock. He does not appreciate the fact that that is taken into 
consideration in establishing the price of the article? 

Mr. MuRDocK. No ; but of course that is so. 

I desire to say further in regard to this question of trusts that 
while so much was being said about the whisky trust, especially in 
Kentucky, I sent a note to John M. Atherton, esq., of Louisville, Ky., 
who was the president of the Distiller's Association, asking him to 
advise me fully as to whatever trusts existed in regard to Kentucky 
whiskies, telling him that I desired to use his statement before the 
Senate Finance Committee, or to have him examined before that 
committee if necessary. He was at Saratoga, N. Y., at the time, and 
wrote out a full statement of the facts, which I tendered to the sub- 
committee on finance and requested its publication among the other 
statements which they were having printed. There were some ex- 
pressions in it to which my attention was called, and as the Eepubli- 
can members of the committee thought that it contained matters they 
did not care to publish, it was handed back to me. 

Mr. Atherton came to Washington on a summons to appear before 
the House committee. A few days afterwards I submitted it to him, 
and he modified some of the expressions which were objected to or 
were thought improper by the majority of the Finance Committee. 
I said to Senators Aldrich and Allison that I would attend to having 
that communication printed myself, as there seemed to be some 
reluctance on their part to make it part of the general evidence. I 
now submit it as an appendix to this report, and ask that it may be 
printed along with it, as it is a full, fair, and complete statement of 
the truth by a very intelligent man, and one who is better informed 
in regard to all the doings and operations in distilled spirits in Ken- 
tucky than, perhaps, any other man in the State. The political sug- 
gestions that he saw fit to. make are in entire accord with my views, 
and therefore I ask that the letter may be printed, just as it is 
written, as part of this statement. 

Jas. B. Beck. 



CUSTOMS TARIFFS ^1846 TO 1897. 195 



Saratoga, N. Y., 
No. 98 CiRCULAE Street, 

July 23, 1888. 

Dear Senator: The reports from Washington point to the passage of the 
Mills Bill by the House. This sends the bill to the Senate, and in view of this 
probability, I take the liberty of submitting to you the facts and reflections 
contained in this communication. To avoid all confusion I will try to keep 
separate the facts and those observations and conclusions which in by judg- 
ment grow out of the facts, but which I know to be the views of an individual 
and nothing more. 

As known to you I anj a distiller of and dealer in Kentucky whisky. In com- 
mon with all self-respecting men engaged in the liquor trafiic, I feel a deep 
interest in all legislation affecting my business. But apart from this purely 
selfish consideration, as a citizen of this country, I again, in common with the 
members of my business, feel that interest in all that concerns this people 
which honest, law-abiding men should feel. Every decent man in the liquor 
trade, wholesale and retail, must experience a sense of regret that statements 
utterly at variance with the facts should be made on the floor of Congress. I 
will try to mention some of these statements, and in each case give you an 
honest and truthful recital of facts, evading nothing and concealing nothing. 

The reports of debates in Congress in both House and Senate contain charges 
that there exists in Kentucky a " whisky ring " — a combination organized and 
maintained for making money in any and every way, whether fair or foul, by 
defrauding the Government and by proposing and aiding legislation out of 
which money is to be made by this alleged ring. It is unpleasant enough to 
bear that part of such an accusation, made in Congress, circulated all over the 
country, and preserved in the journals of both House and Senate, to be read by 
generations yet unborn, as flxes or tends to fix upon each individual distiller 
and dealer in Kentucky his share of the criminality contained in such a charge. 
But this mortification is deepened by the fact that our public men, our Repre- 
sentatives and Senators, our state ofiicials, our citizens of eminence and in- 
fluence, are made parties to this " ring," and presented to the public in the 
light of its agents or attorneys. 

The answer to all this is that it is untrue. There is no whisky ring in 
Kentucky ; there never has been. By the word " ring " I mean combination of 
any and all kinds, making or seeking to make money in any way except by the 
manufacture and sale of whisky in accordance with the laws of the United 
States and of Kentucky and in compliance with the methods of honest and 
honorable business pursuits. If this is true, if there is no whisky ring in 
Kentucky, it can have no agents and no part in originating or shaping 
legislation. 

I embarked in this business in 1867, and have been continuously engaged in 
it to this time. I am intimately acquainted with nearly all the distillers and 
dealers of Kentucky. It is not possible that any ring could exist in Kentucky 
without my knowledge. But to go to the bottom of this matter, it was the wish 
of every distiller of Kentucky that the committee of the House investigating 
trusts would take up the whisky business, and, under the oath of witnesses, 
get the facts. Many years ago there was in Kentucky an association of Ken- 
tucky distillers of which the largest membership did not exceed fifty. Its 
object was to consider trade matters and to discuss such provisions of law and 
proposed legislation as affected the distilling business of Kentucky. But at no 
time was any scheme suggested or desired for evading any law, state or 
national, or for controlling the business by rings or combinations. The internal- 
revenue law, enacted mainly in 1869, was in many respects crude, and in not a 
few extremely technical. It was designed to prevent the gross frauds on the 
revenue that existed prior to 1869, and to that end had the approval of every 
distiller in Kentucky. This association regulated storage and other purely 
commercial questions, and the only part undertaken by it, of any moment, in 
national legislation, was in the effort to secure an extension of the bonded 
period, and, in state legislation, in framing a law by which whisky was taxed as 
other property in Kentucky. There was no pool, no trust, no interference by one 
distiller with the business, prices, or profits of another. It employed Colonel 
Wharton as an attorney in Washington in the interest of the bond-extension 
bill, but violated in that movement no law. That no ring existed, that nothing 
secret was attempted, that no effort was made to evade or violate law, is 



196 CUSTOMS TARIFFS — 1846 TO 1897. 

absolutely certain. In 1883 or 1884 this association was abandoned by the 
distillers, as the matters about which it had been mainly concerned were settled 
as far as any efforts such as described could avail. 

This was followed by a movement to incorporate a company under the laws 
of Kentucky, with a view solely to regulate production by fixing a maximum 
quantity to be made each year by the different distillers, each fixing his own 
price, selling his own product, and conducting his own business. But the move- 
ment failed and was virtually abandoned. 

In the late spring of 1887 a majority of the distillers in Kentucky entered into 
an agreement to produce no whisky from July 1, 1887, to July 1, 1888. This 
agreement is in writing, in existence, and speaks its own scope and intent. A 
similar agreement is now under consideration in Kentucky, providing for a 
restriction of the production in Kentucky from July 1, 1888, to July 1, 1889. 
But the agreement, if made, is by the voluntary action of each distiller, con- 
tains no provision for pooling or consolidating, but leaves each to manage his 
own business in his own way. 

All these movements have been open and honest, with no false, secret, or 
sinister purpose, and are fully set out in writing to speak for themselves. The 
records of the Internal Revenue Department show the arrests or seizures in 
Kentucky for violations of law. These records must disprove the charge of 
fraud attempted or accomplished by Kentucky distillers, and I most earnestly 
ask you to obtain a statement on this point from the honorable Commissioner 
of Internal Revenue. You will find numerous arrests, prosecutions, and con- 
victions for " moonshining " in Kentucky and for selling liquor without license, 
and you will find a large sum expended by the Government in Kentucky for 
protecting the revenue from such violations. But yoti will find an exceedingly 
small list of offenses of any kind by the registered distillers of Kentucky. 

No effort has ever been made in Kentuclvy to combine the liquor trade for 
political purposes. Many engaged in the trade as distillers and dealers are 
strong Republicans and vote the Republican ticket. 

The trade of Kentucky differs in the matter of reducing or repealing the 
internal-revenue tax as other people differ. Many desire a reduction to 50 
cents, and on this point there is not much difference of opinion, as less money 
would be required in the business and less apprehension felt about paying taxes. 

If the trade of Kentucky differ in politics it can not be true that the whisky 
interest dominates or controls the politics of Kentucky, as has been charged in 
Congress. 

May I not ask you, if these statements are true, why Senators and Repre- 
sentatives in Congress, why newspapers and public speakers repeat the charge 
that a whisky ring exists in Kentucky, and by its devilish schemes and dishon- 
orable methods defrauds the revenue and shapes the politics of Kentucky? 
If the charge is made in good faith, it should be corrected, for the people of the 
United States are led to form very unfavorable opinions of the Kentucky dis- 
tillers and dealers. While this faith may not disturb the public, it is unjust to 
the individuals assailed, and must degrade them in the eyes of the public. If 
done to impair the standing of our public men or to weaken an influence they 
may exert in the discussion of public questions, it is still unjust. Such tactics 
may be good politics, but the charges are false, nevertheless. But whatever may 
be the purpose — ignorance or politics — you will confer a favor on the whisky 
trade of Kentucky if you will at least flatly and positively deny the existence 
of any whisky ring in our State, past or present. 

To give you such information as will explain all points and cover the entire 
question, I will state that there is a trust, composed of distillers mainly north 
of the Ohio River, and of a few distillers in Kentucky, who produce spirits and 
nonaging whisky. The office of this trust is in Peoria, 111. It is needless for 
me to explain the difference between spirits and Kentucky bourbon, or what is 
meant by whisky for aging by storage and spirits made for immediate use. 
You doubtless know all these distinctions, and while it is interesting enough as 
either a scientific or commercial question, it is foreign to my purpose. Nor is 
it my wish to lead you into any reflections on the moral questions involved in 
the liquor traffic. If the business is immoral, and on this point each must form 
his own conclusions from what he has himself done or seen his neighbors do, 
it is quite enough to bear that burden. But in addition to this charge, be it 
true or false, there need not be preferred in high places the further accusation 
of theft and conspiracy and all that is implied in the usual term of whisky ring. 
All the statements on this subject in the foregoing you can accept as true. 



CUSTOMS TAKIFFS — 1846 TO 1897. 197 

Now it may be said in support of the wliisky ring charge, in the face of the 
foregoing facts, that nothing of a criminal or semicriminal meaning is intended, 
and the intent may be to charge that Kentucl^y whisliy (and, for that matter, 
all domestic whisky) is protected by the internal revenue, and enabled by that 
protection to exist and grow rich, and the charge has been made that a whisky 
trust had sprung up under the internal-revenue law and the tariff duties on 
Imported liquors. 

As before stated in this communication, there is north of the Ohio River a 
whisky trust, which embraces all the distillers of spirts and cheap domestic 
whisky, except two houses, one at Cincinnati and one at Chicago ; but I am 
unable to find how or in what way the internal tax or tariff duties has con- 
tributed to the formation of this trust. 

1. Spirits and their kindred products made by the trusts are used as soon as 
made, and certainly do not remain in bond for any considerable period of time. 
These spirits are never tax paid and stored as tax-paid whisky. So the tax is 
paid by the trust houses as the spirits are made and withdrawn for consump- 
tion. The buyer and consumer speedily pay this tax, and it is in nowise a 
burden to the trust houses ; nor can it be a benefit. If the spirits were stored 
for age, and unfit for use until aged, a strong combination, able to pay the 
heavy tax of 90 cents and carry the tax-paid stock, would likely, or at least 
theoretically, have an advantage over their weaker competitors. But such is 
not the case, and men or firms of small means, of means enough to build a 
distillery and buy grain enough to operate it on, can make and sell spirits so 
far as the tax money is involved, as it is always covered by a draft on ship- 
ments made generally as soon as the spirits are barreled. There is no advan- 
tage from the internal-revenue law to spirit distillers in a trust or out of it, and 
any house, no matter how small, can as readily obey the requirements of the 
law as the largest one. There is the same commercial advantage in favor of a 
large spirit distillery that exists in favor of a large manufactory of any kind 
over a small one, less expense per unit of products in the large one than the 
small one. I mean business expense with which the law can have nothing to 
do. This statement applies to Kentucky whisky, but in a modified way; the 
tax of 90 cents is paid at the end of the three years' bonded period on all 
whisky not previously withdrawn. This tax thus becomes a heavy burden on 
the Kentucky products (and also on all whisky carried for age beyond the three 
years). And this burden certainly outweighs any advantages that can ever 
result from combinations in the fine whisky business. So instead of a benefit 
even to fine whisky, the tax of 90 cents is such a burden to fine whisky that the 
great majority of distillers and dealers would be glad to have the tax reduced 
to 50 cents. The records of the internal revenue will show the number of dis- 
tillers in existence in the United States and this record will further show the 
large number of very small distilleries that certainly exist under the present 
law. The distillers of fine whisky, or at least very many of them, would regret 
to see the internal-revenue law repealed in full so far as it applies to distilled 
spirits, for the reason that the marks afiixed under the law serve to identify the 
goods, and is a guaranty to the buyer and ultimately to the consumer of the 
quality. 

Many distillers, also, of all grades of distilled spirits can not understand how 
a tax inuring to the benefit of the whole people can be collected by the States. 
Kentucky could impose a gallon tax of 25 cents if the United States tax of 90 
cents was repealed, and thus support the state government, provided other 
grain-growing States imposed the same tax. But Texas, for instance, would 
object to enriching Kentucky in this way. To this it may be said that the local 
license would be increased, and thus each State gets its full share of this tax. 
But to this the reply must be made that there is nothing to indicate any more 
uniformity in license than in the gallon tax. I state, then, objections that many 
whisky people have to the entire repeal of the whisky tax as the real and 
honest objections from a trade standpoint. And it is better that real and 
honest objections should be stated than that the trade be charged with secret 
if not dishonest motives for their position on this subject. 

On the broader question of taxation, and apart from the selfish interest each 
has in his own business, the whisky trade differ, as do other people — some for 
tariff reform and some for protection — some indorse the St. Louis platform., 
while others indorse the Chicago doctrine. 

2. Do tariff duties as now laid benefit the whisky business in any way and aid 
in the formation of trusts? Most certainly not, for the very simple reason that the 



198 CUSTOMS TARIFFS — 1846 TO 1897. 

United States is tlie greatest grain-growing country in the world, and furnishes 
the cheapest grain of all kinds for all purposes. If there were no tariff duties 
and no internal tax on liquors (distilled), there could be no interference with 
American products by imported goods. In Europe potatoes are used to a large 
extent for whisky or spirit making, but the product is not good, and could not 
at a less price compete with grain product. This is too plain and too well 
known to permit of argument. On the other hand, if the tariff duties were 
reduced or repealed and the internal revenue repealed there would be a large 
export trade in alcohol and spirits. This trade is now greatly restricted through 
the legislation of foreign countries, as you know. So whatever may be said 
about the influence of the tariff in fostering trusts in a general way, there is and 
can be no connection between the internal revenue or the tariff and the forma- 
tion of trusts in whisky. Nor does either the tariff or internal revenue give any 
advantages to the whisky trade or to the large over the small distilleries. It 
is true that the internal tax induces people residing in mountain regions to 
engage in moonshining, but it does not and can not benefit the registered dis- 
tiller who pays his tax. 

The price of grain, which is fully two-thirds of the cost of spirits or whisky . 
when made, the character of the water, the price of coal or fuel, the price of 
staves or barrels, the cost of transportation to market — these facts locate the 
places where distilling will exist to any extent. 

This is no defense of trusts, whisky, or otherwise. It is simply a statement 
of fact intended to show the relation, if any, that exists between the internal- 
revenue law and the tariff and the manufacture of distilled spirits. (By dis- 
tilled spirits I mean grain product, for the entire repeal of the tariff on liquors 
would affect grape brandy, I expect, but never bring it in competition with grain 
products.) 

In the discussion of tariff as a political or financial question the whisky tax 
is an important factor. It is so because of the large sum collected annually 
from that tax, and which renders less taxation on other things practicable. If 
the assertion is made that the tariff now in force encourages trusts or combina- 
tions, it is no sufficient answer to say : " Look at the Kentucky whisky trusts," 
waiving, in view of the foregoing facts, that Kentucky has no trust nor any com- 
bination akin to trusts, and never had. And admitting, as there is a Western 
whisky trust, the answer is yet totally insufficient. If the country was full of 
whisky trusts, their existence does not and can not depend on the tariff nor on 
the internal tax. There is and can be no competition with American grain 
spirits in United States by imported spirits. Two or more wrongs do not make 
a right; if trusts are wrong and injurious, and if they exist in the manufacture 
of articles strictly domestic, the fewer of them the better. If the tariff en- 
courages trusts in articles made abroad, and competitive, if admitted at a lower 
range of prices, the remedy can not be found in pointing to trusts not affected 
by the tariff. All trusts resting upon the tariff must be reached through the 
tariff, while the trusts in domestic goods not affected by the tariff, must be 
reached by entirely different legislation. This legislation must, by the rate of 
tariff or internal tax, widen the field of competition if trusts are to be controlled 
or rendered, by commercial values, impossible or harmless. This must be done, 
unless there can be enacted and enforced a statute prohibiting trusts of all 
kinds. The latter remedy is one full of complications, and possibly of restric- 
tions, in directions where no evil can result. It is safer and more in accord with 
our governmental doctrines to let commercial laws regulate trade than make 
the attempt by statute. You once stated in the Senate that the tariff fostered 
trusts, and the force of the charge was met by referring to whisky trusts, etc. 
Does the tariff foster trusts was the question you raised. It does just so far 
as it restricts competition. A trust is an agreement among competitors by 
which competition is suspended, and so far as law works this result, it aids 
and abets the purposes of a trust. Then, is it not possible for all the manufac- 
turers of the world of a certain article to form a trust? It is possible, but not 
probable, for the number adds to the difficulty, and a differnce of conditions 
renders the agreement well-nigh impossible. The farmers of the United States 
can not form a trust because of their numbers and the difference in their con- 
ditions. Then, again, it will be said the only remedy for the total extinction 
of trusts affected by the tariff is in free trade, and a suggestion to fight the 
tariff trusts by reducing the duty will be charged, if carried to its logical results, 
as leading to free trade in all competitive articles and in collecting all tariff 
dues from articles not produced in this country. But however sound this charge 
may appear in theory, it is not sound in practice, for if the markets of this 



CUSTOMS TARIFFS — 1846 TO 1897. 199 

country in competitive force are turned over to another country, the same 
clanger of trusts would at once arise in that country. This is true if one country 
needs protection against another country ; that is, if the principle of protection 
is a true one and based on facts, to destroy the industries kept alive by it is 
to again abridge competition. The only result that would follow would be a 
transfer of the trusts from one field to another. Or instead of a manufacturer's 
trust in this country, we would liave an agent's trust, representing foreign 
manufacturers. The point to be reached is to induce competition, and to do 
this the largest number of factories should be encouraged — the tariff so reduced 
as to accomplish this result. If the tariff is so laid as to equalize costs of 
production, protect labor and the capital invested — for one is useless without 
the other — then the best result has been obtained that is possible through the 
force of competitive laws. A policy of restriction, as proposed in the Chicago 
platform, leads unerringly to the encouragement of trusts, and if that doctrine 
is applied it will have the Government actively engaged in three directions: 
Collecting revenue until the prohibitory point is reached, to be given back to 
the people or spent in extravagant ways; levying a tariff on articles not pro- 
duced in this country when the prohibitory point is reached, such as tea and 
coffee; and thirdly, in enacting and enforcing a law to squelch the trusts and 
monopolies built up under the restrictive system. 

As I understand the St. Louis platform, it contemplates the maintenance of 
our factories and the protection of our labor upon such basis as will hinder 
trusts, if not destroy them, and give to the people the money unjustly made by 
combinations, in addition to that now collected by the Government in excess of 
its requirements. This will induce competition and give new life to business, 
while it at least curtails the bounties of the trusts and combinations. 

Does not the United States census give the increase in workingmen as well 
as the increase in population? My belief is, if this country is restricted to the 
home market, as proposed by the Republicans, the labor element will increase 
in greater ratio than consumption and the existing evils will be augmented year 
by year. We must consider the increasing difficulties in the way of establishing 
new industries or of making money rapidly in our country. This will add to 
the working element, which, with the aid of machinery, must vastly outgrow 
the consuming ability of the people other than workingmen, for the latter is a 
large consumer of the product of his own labor, and can not be benefited by 
taxing himself directly or indirectly. Then our public lands will soon be occu- 
pied and this outlet largely curtailed. So all the agencies at work conspire to 
increase the manufacturing working force at a greater ratio than the consum- 
ing force outside this working force. If this is true, a policy of such restriction 
as the Republicans propose will bring this country like unto a great steam boiler 
without a safety valve and in which the steam is made faster than used, and a 
destructive explosion must follow. This constantly-increasing supply of muscle 
must compete with itself and lower its own value if pent up in this country. 
The true policy is, keep all of our markets not for trusts and monopolies to 
rob, but for the great body of the people, and at the same time get all the outlet 
we can. To this end let in raw material, for on this there has been little 
labor expended, and of all manner of wealth none can lie still until future gen- 
erations need it with so little expense and so little detriment to the people as 
raw material. God made it, or makes it every day, and even in the case of 
wool, the grass furnished by rain and sunshine does the work, and in it is but 
little of human sweat, toil, or risk. 

And, as I once before wrote you, it is no answer to the demand for tariff 
reform to point to the increased wealth of the country. The country has 
wonderful resources, and has increased despite our civil war and its enormous 
taxation. As long as the country was thinly populated, lands at our doors to 
be fenced and cultivated at will, and our immense trunk lines of railroad to 
build, we were bound to grow. But we are rapidly — born as our nation was in 
the full glory of the nineteenth century with all Europe to fill up w^ith — becom- 
ing an advanced people. We had no boyhood, and our years of middle life will 
be comparatively few. We must look quickly to all the ailments that beset the 
maturer age of a nation. We must continue to grow rich and honestly distribute 
that increase as far as law and justice can go. 

Yours, truly, J. M. Atherton. 

Hon. James B. Beck, 

TJ. S. Senate, 



CUSTOMS TAEIPF ADMINISTHATION EEPOET, 1888. ' 

Mr. Allison, from the Committee on Finance, submitted the follow- 
ing report (to accompany a projDOsed amendment to S. 977) : 

On the 21st day of December, 1885, Mr. Hoar, a Senator from the 
State of Massachusetts, offered the following resolution, which was 
agreed to by the Senate: 

Resolved, Ttiat the Committee on Finance are hereby authorized and directed, 
by themselves or by a subcommittee, to investigate the frauds and abuses 
alleged to exist in the collection of the customs revenue of the Government at 
the port of New York and especially the subject of undervaluations of imported 
merchandise and the reappraisement of the same at said port; and that said 
committee or subcommittee have power to pursue such investigation and take 
testimony at such times and places as they may deem proper, to send for per- 
sons and papers, to administer oaths, and compel the attendance of witnesses ; 
and shall report the result of their investigation to the Senate, with recom- 
mendations as to what changes, if any, should be made in the customs laws 
in order to prevent frauds in the importation of merchandise and in the collec- 
tion of the revenue from customs. 

On the 19th of January, 1886, the following resolution was adopted : 

Resolved, That the Committee on Finance are hereby authorized to employ a 
stenographer and such clerical assistance as may be necessary to comply with 
the resolution of the Senate of December 21, 1835, directing said committee to 
make an investigation of the frauds and abuses alleged to exist in the collection 
of the customs revenue of the Government at the port of New York ; and they 
are hereby authorized to make further investigation on the same subject at any 
other collection port in the United States. The expenses incurred in complying 
with the provisions of this resolution shall be paid out of the contingent fund 
of the Senate upon the approval of the committee or the subcommittee; 

and on that day the chairman of the Committee on Finance desig- 
nated Senators Allison, Aldrich, Miller, Beck, and McPherson to 
make the investigation contemplated in the foregoing resolutions. 

In addition to the resolutions above cited the following bill, intro- 
duced b}^ Mr. Aldrich, of Khode Island, was referred to the sub- 
committee : 

[S. 1153, Forty-ninth Congress, first session.] 

A bill to prevent frauds upon the customs revenue. 

Be it enacted, ty the Senate and House of Representatives of the TJfiited States 
of America in Congress assembled, That whenever the dutiable or foreign market 
value of any article of merchandise imported into the United States and subject 
to ad valorem duty, or to duty based in whole or in part on values, is found 
by the appraising officers to exceed the invoice or entered value thereof, whether 
such invoice or entered value shall be set forth in a certified invoice, a pro 
forma invoice, or in a statement in the form of an invoice, there shall be levied, 
collected, and paid, in addition to the duties now imposed by law on such mer- 
chandise,' a further sum equal to two per centum of the total appraised value 
for each one per centum of the increased valuation, as ascertained by the 
appraisers, in excess of the entered value; and if such appraised value shall 
exceed the entered value more than fifteen per centum, the entry shall be 
deemed fraudulent, and the collector of customs shall seize such merchandise 
and proceed as in cases of forfeiture for violations of the customs laws. 
200 



CUSTOMS TAKIFFS — 1846 TO 1897. 201 

Sec. 2. That in addition to the methods now authorized by law for determin- 
ing actual foreign market or dutiable value, and to assist in the ascertainment 
of such value in the appraisal or reappraisement of any article of imported 
merchandise wholly or partially manufactured and subject to ad valorem duty, 
or to duty based in whole or in part on values, when such merchandise has 
been consigned by any person or persons in any other country to a person or 
persons, agent, partner, or consignee in the United States, or has been obtained 
otherwise than by actual purchase in the ordinary course of business, it shall 
be the duty of the appraiser or appraisers to determine, first, the cost of pro- 
duction of such merchandise at the time and place of manufacture, such cost of 
production to include cost of materials and manufacture, all incidental expenses, 
insurance, interest, commissions, superintendence, rent, depreciation of plant, 
finishing and preparation for shipment, and a reasonable profit for manufacture, 
not less than ten per centum ; and, second, the home value of such merchandise, 
which shall be ascertained by deducting from the wholesale price thereof in 
the principal markets of the United States the amount of duties thereon and 
the cost of transportation from the last port of exportation to the port of impor- 
tation ; and in no case shall the dutiable value of such merchandise be appraised, 
upon original appraisal or reappraisement, at less than the cost of production 
or the home value thereof, ascertained as herein provided. 

Sec. 3. That if any owner, consignee, or agent of any merchandise subject to 
ad valorem duty, or to duty based in whole or in part on value, shall knowingly 
make or attempt to make an entry thereof by means of any false invoice, or 
false certificate of a consul, vice-consul, or commercial agent, or of any invoice 
which does not contain a true statement of the actual cost of such merchandise 
if purchased, or if obtained otherwise than by purchase, of the actual market 
value thereof, at the time of exportation to the United States, in the principal 
markets of the country from whence the same has been exported, or by means 
of any other false or fraudulent document or paper, or by means of any other 
false or fraudulent practice or appliance whatsoever, such merchandise, or the 
value thereof, shall be forfeited to the United States. 

Sec. 4. That one-half of all moneys which shall be hereafter paid into the 
Treasury of the United States from fines, penalties, or forfeitures incurred for 
violations of the customs-revenue laws shall constitute a fund from which may 
be paid, from time to time, on the joint order of the Secretary of the Treasury 
and the Secretary of State, who are hereby created a board for this purpose, 
such sums as they may, in their discretion, determine, to meritorious officers 
of the customs or consular service who shall have been instrumental in the 
detection or punishment of frauds upon the customs revenue; and the board 
thereby created shall annually make a report of their doings hereunder to Con- 
gress, stating in detail the names of parties to whom money has been paid, their 
position in the public service, the nature of the services rendered, and the 
amount paid to each. 

Sec. 5. That the sixteenth section of the act entitled "An act to amend the 
customs-revenue laws, and to repeal moieties," approved June twenty-second, 
eighteen hundred and seventy-four, be, and the same is hereby, repealed; and 
in all suits or informations brought, where any seizure is made pursuant to any 
act providing for or regulating the collection of duties on imports or tonnage, 
if the property is claimed by any person, the burden of proof shall lie upon 
such claimant : Provided, That probable cause is shown for such prosecution, 
to be judged of by the courts. 

Sec. 6. That all acts and parts of acts inconsistent with this act are hereby 
repealed. 

The committee entered upon the investigation, taking such time 
therefor as could be spared from other duties in the Senate. Find- 
ing it impossible to submit their final report during the Forty-ninth 
Congress, the Senate on the 2d of March, 1887, passed the following 
resolution : 

Resolved, That the Finance Committee have power to continue the investiga- 
tion into undervaluations of imported merchandise during the recess of Con- 
gress, subject to the provisions and with the powers granted in the resolutions 
of the Senate of December 21, 1885, and January 19, 1886 ; 

and on the 3d of March, Mr. Aldrich, from the committee, submitted 
a partial report embracing most of the important testimony taken 



202 CUSTOMS TAEIFFS — ^1846 TO 1897. 

by the committee up to that date, which report is known as Senate 
Eeport Xo. 1990, second session Forty-ninth Congress. The term 
of Senator Miller, of New York, expired with the Forty -ninth Con- 
gress and Senator Morrill, of Vermont, became a member of the 
subcommittee. During the vacation some additional testimony was 
taken which is herewith submitted, and, together with the testimony 
and other matter heretofore partially published, is appended hereto 
and forms a part of this report. 

After careful consideration of the subjects embraced in the resolu- 
tion of Mr. Hoar, and such examination as the committee could make, 
as the result of their investigation they reported to the Senate on the 
20th of December a bill (S. 9T7) " To regulate the importation of 
foreign merchandise, and to secure uniformity in the classification 
and valuation thereof, and for other purjDOses." This bill proposes 
certain changes and modifications in the customs laws with a view to 
prevent fraud in the importation of merchandise and in the collection 
of the revenue from customs, and with a view also to facilitate un- 
porters in securing uniformity of decision and prompt liquidation of 
their entries and an early settlement of conflicting opinions and de- 
cisions respecting the value and classification of imported merchandise 
and the proper rate of duty thereon. 

The proposed bill also contemplates many changes in the mode of 
transacting business at the custom-house, in the means of ascertaining 
value, and in the methods of administration, and of the classification 
of merchandise. Since the report of December 20 last was made the 
Committee on Finance have from time to time considered further and 
more in detail the provisions embodied in the plan of the bill then pre- 
sented, and have made several amendments thereto; and, with this 
report, submit the bill in its amended form as a substitute for S. 9T7, 
and will ask the Senate to substitute the bill here presented, and have 
it considered as the original bill, retaining its present number and 
position on the calendar. 

To enable the Senate to easily comprehend the various provisions 
of the substituted bill, the committee submit an analysis of each 
section thereof, showing its purpose, and in connection therewith the 
changes in existing law. 

The first section is as follows : 

Tliat all inToices of imported merclianclise sliall be made out in tlie currency 
of the place or comitry from vi'lience the importations shall be made or, if pur- 
chased, in the currency actually paid therefor, shall contain a correct description 
of such merchandise, and shall be made in triplicate and signed by the person 
owning or shipping the same, if the merchandise has been actually purchased, 
or by the manufacturer or owner thereof, if the same has been procured other- 
wise than by purchase, or by the duly authorized agent of such purchaser, 
manufacturer, or owner. 

This section is based upon and is intended to take the place of sec- 
tions 2838 and 2853 of the Revised Statutes. It requires the invoice 
to be made out, in the case of purchase, in the currency actually paid 
for the merohandise, but in case the merchandise is obtained other- 
wise than by purchase the invoice must be made out in the currency 
of the countr}' from whence the merchandise is exported. The invoice 
should in all cases reflect the actual transaction, and this object is 
sought to be accomplished by the proposed changes. 

Another change proposed is that the invoice shall contain an accu- 
rate description of the merchandise. This seems to be contemplated 



CUSTOMS TARIFFS — 1846 TO 1897. 203 

by existing laws, but there is no such specific requirement in the 
statutes. Consequently invoices are frequently presented at the 
custom-house which do not contain a true and accurate description 
of the merchandise, thereby affording opportunities for evasion^ 
resulting in disputes and difficulties in the administration of the cus- 
toms laws. It is as important that the invoice should describe accu- 
rately the merchandise, its character, etc., as that it shall contain a 
true statement of its value. 

The sections of the Revised Statutes referred to are as follows i 

[Revised Statutes, sec. 2838.] 

Sec. 2838. All invoices of mercliandise subject to a duty ad valorem shall be 
made out in the currency of the place or country from whence the importation 
shall be made, and shall contain a true statement of the actual cost of such 
merchandise, in such foreign currency or currencies, without any respect to the 
value of the coins of the United States, or of foreign coins, by law made curr^^nt 
within the United States, in such foreign place or country. (Page 548.) 

[Revised Statutes, sec. 2853.] 

Sec. 2853. All invoices of merchandise imported from any foreign country 
shall be made in triplicate, and signed by the person owning or shipping such 
merchandise, if the same has actually been purchased, or by the manufacturer 
or owner thereof, if the same has been procured otherwise than by purchase, or 
by the duly authorized agent of such purchaser, manufacturer, or owner. 
(Page 552.) 

Section 2 is as follows: 

Sec 2. That all such invoices shall, at or before the shipment of the merchan- 
dise, be produced to the consul, vice-consul, or commercial agent of the United 
States of the consular district from which the merchandise is exported to the 
United States, and shall have indorsed thereon, when so produced, a declaration 
signed by the purchaser, manufacturer, owner, or agent, setting forth that the 
invoice is in all respects correct and true, and was made at the place where the 
merchandise was originally procured for exportation to the United States ; that 
it contains, if the merchandise was obtained by purchase, a true and full state- 
ment of the time when, the place where, the person from whom the same was 
purchased, and the actual cost thereof and of all charges thereon ; and that no 
discounts, bounties, or drawbacks are contained in the invoice but such as have 
been actually allowed thereon ; and when obtained in any other manner than by 
purchase, the actual market value or wholesale price thereof at the time of 
exportation to the United States in the principal markets of the country from 
whence exported ; that such actual market value is the price at which the 
merchandise described in the invoice is freely offered for sale to all purchasers 
in said markets, and that it is the price which the manufacturer or owner 
making the declaration would have received, and was willing to receive, for 
such merchandise sold in the ordinary course of trade, and if subject to specific 
duty the actual quantity thereof: and that no different invoice of the mer- 
chandise mentioned in the invoice so produced has been or will be furnished to 
any one. If the merchandise was actually purchased, the declaration shall also 
contain a statement that the currency in which such invoice is made out is that 
which was actually paid for the merchandise by the purchaser. 

. This section is intended to take the place of section 2854 of the 
Eevised Statutes, which is a substantial reproduction of a part of 
section 1 of the act of March 3, 1863. Section 2854 of the Revised 
Statutes is as follows: 

[Revised Statutes, sec. 2854.] 

Sec. 2854. All such invoices shall, at or before the shipment of the merchan- 
dise, be produced to the consul, vice-consul, or commercial agent of the United 
States nearest the place of shipment, for the use of the United States, and shall 
have endorsed thereon, when so produced, a declaration signed by the purchaser. 



204 CUSTOMS TAKIPFS — ^1846 TO 189*7. 

manufacturer, owner, or agent, setting forth that the invoice is in all respects 
true ; that it contains, if the merchandise mentioned herein is subject to advalorem 
duty, and was obtained by purchase, a true and full statement of the time when 
and the place where the same Vv^as purchased, and the actual cost thereof, and 
of all charges thereon ; and that no discounts, bounties, or drawbacks are con- 
tained in the invoice but such as have actually been allowed thereon ; and when 
obtained in any other manner than by purchase, the actual market value thereof 
at the time and place when and where the same was procured or manufactured ; 
and, if subject to specific duty, the actual quantity thereof; and that no different 
invoice of the merchandise mentioned in the invoice so produced has been or will 
be furnished to any one. If the merchandise was actually purchased, the 
declaration shall also contain a statement that the currency in which such 
invoice is made out is the currency which was actually paid for the merchandise 
by the purchaser. (Page 552.) 

The changes in this second section, as compared with the section of 
the Eevised Statutes just quoted, are as follows: 

First. That the authentication shall be made by the consular officer 
for the district from which the merchandise is imported instead of by 
the consular office nearest the place of shipment; the object being to 
have the invoice certified by the consular officer for the district in 
which the merchandise was originally procured, rather than by a 
consular officer at a point where the merchandise might happen to be 
placed on shipboard for exportation to the United States, who might 
have no knowledge of the true value of the merchandise in the place 
where it was actually obtained. 

Second. That the statement with respect to the actual cost of the 
merchandise and the charges thereon shall apply to all goods, whether 
subject to ad valorem duties or otherwise, for the reason that the ques- 
tion of classification of the merchandise by the collector may involve 
both ad valorem and specific rates of duty, and must be determined by 
the customs officers after entry and examination of the merchandise in 
the United States, and can not be primarily determined by the ship- 
per in the foreign countr}^ Nor is it a matter for decision by the 
consular officer located in the foreign country. 

Third. That the invoice shall state the person from whom the mer- 
chandise was purchased, in addition to other particulars now required 
by law, the object being to enable the consul to verify the transaction 
if necessary, and to afford customs officers the means for tracing the 
transaction in cases of disputes as to value, or for forfeiture. 

Fourth. That when the merchandise is obtained otherwise than by 
actual purchase the invoice shall state the actual market value or 
wholesale price thereof at the time of exportation to the United States 
in the principals markets of the country from whence exported, in- 
stead of as now provided by section 2854 — " the time and place, 
when and where the same was procured or manufactured." This 
change is necessary to conform the declaration of the shipper to the 
basis for appraiseinent ; sections 2904, 2905, and 2906 now requiring 
that the dutiable value shall in all cases be the actual market or whole- 
sale price of the merchandise at the time of exportation in the prin- 
cipal markets of the country from whence exported to the United 
States. This latter basis for appraisement is preserved in the pro- 
posed bill, but being inconsistent with section 2854, as quoted above, 
the change proposed is necessary. 

Fifth. That the shipper shairstate further that such market value 
is the price at which the merchandise described in the invoice is freely 
offered for sale to all purchasers in said market, and is the price 
which the manufacturer or ow^ner making the declaration would have 



CUSTOMS TARIFFS — 1846 TO 1897. 205 

received, and was willing to receive, for such merchandise, if sold in 
the ordinary course of trade. This is substantially the definition of 
market value, as decided by the courts. (See 1 Benedict, 241; 2 
Benedict, 249; 3 Benedict, 537; 3 Wallace, 114.) 

It is deemed wise to embody this legal definition in the statutory 
law so that the importer, having before him in the statutes a clear 
definition of market value, may be protected from the invoicing of 
merchandise at fictitious values. The adoption of this section would 
operate as a repeal of section 2854. 

Section 3 is as follows: 

Sec. 3. That, except in the case of personal effects accompanying the passen- 
ger, no importation of any merchandise exceeding one hundred dollars in duti- 
able value shall be admitted to entry without the production of a duly certified 
invoice thereof as required by lav>^ or of an affidavit made by the owner, im- 
porter, or consignee before the collector or his deputy, showing why is is im- 
practicable to produce such invoice ; and no entry shall be made in the absence 
of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accom- 
panied by a statement in the form of an invoice, or otherwise, showing the actual 
cost of such merchandise, if purchased, or if obtained otherwise than by purchase, 
the actual market value or wholesale price thereof at the time of exportation 
to the United States, in the principal markets of the country from which the 
same has been imported ; which statement shall be verified by the oath of the 
owner, importer, consignee, or agent desiring to make entry of the merchandise, 
to be administered by the collector or his deputy, and it shall be lawful for 
the collector or his deputy to examine the deponent under oath touching the 
sources of his knowledge, information, or belief in the premises, and to require 
him to produce any letter, paper, or statement of account, in his possession, or 
under his control, which may assist the oflicers of the customs in ascertaining 
the actual value of the importation or any part thereof; and in default of such 
production when so requested, such owner, importer, consignee, or agent shall be 
thereafter debarred from producing any such letter, paper, or statement, for the 
purpose of avoiding any additional duty, penalty, or forfeiture incurred under 
this act, unless he shall show to the satisfaction of the court or the officers of 
the customs, as the case may be, that it was not in his power to produce the 
same when so demanded ; and no merchandise shall be admitted to entry under 
the provisions of this section unless the collector shall be satisfied that the 
failure to produce a duly-certified invoice is due to causes beyond the control of 
the owner, consignee, or agent thereof. 

This section is intended as a substitute for sections 9, 10, and 11 of 
the act of June 22, 1874, known as the antimoiety act, which sections 
are as follows: 

[Antimoiety Act, June 22, 1874.] 

Sec. 9. That except in the case of personal effects accompanying the passen- 
ger, no importation exceeding one hundred dollars in dutiable value shall be 
admitted to entry without the production of a duly certified invoice thereof, as 
required by law, or of an affidavit made by the owner, importer, or consignee, 
before any officer authorized to administer oaths, showing why it is impracti- 
cable to produce such invoice. 

Sec. 10. That no entry shall be made in the absence of a certified invoice, upon 
affidavit as aforesaid, unless such affidavit be accompanied by a statement, in 
the form of an invoice or otherwise, showing either the actual cost of the mer- 
chandise included in such importation, or, to the best of the knowledge, in- 
formation, and belief of the deponent, the foreign market value thereof; which 
statement shall be verified by the owner, importer, consignee, or agent desiring 
to make entry of the merchandise, and which oath shall be administered by the 
collector or his deputy. 

Sec. 11. That before such oath is taken it shall be lawful for the collector or 
deputy administering the same to question the deponent touching the sources of 
his knowledge, information, or belief in the premises, and to require him to 
make oath to the same, and to produce any letter or paper, in his possession or 
under his control, which may assist the officers of the customs in ascertaining 
the dutiable value of the importation or any part thereof ; and in default of such 
production, when so requested, such owner, importer, consignee, and agent shall 
be thereafter debarred from producting any such letter or paper for the purpose 



206 CUSTOMS TARIFFS — 1846 TO 1897. 

of avoiding any penalty or forfeiture incurred under this act, unless he shall 
show to the satisfaction of the court that it was not in his power to produce 
the same when so demanded. (Stats, at Large, vol. IS, p. 1S8.) 

The first change proposed is that the affidavit required in section 9 
shall be made before the collector or his deputy rather than " before 
any officer authorized to administer oaths," it being essential for the 
pro23er understanding of the facts in each case that the party inter- 
ested shall personally appear before the collector, who is authorized 
by section 11, before an oath is taken, to question such person under 
oath touching his knowledge, information, and belief in the premises. 

Another change proposed is an additional provision that no mer- 
chandise shall be admitted to entry on pro forma invoice unless the 
collector shall be satisfied that the failure to produce a duly-certified 
invoice is due to causes be3''ond the control of the owner, importer, 
agent, or consignee thereof. This provision is necessary for the rea- 
son that under the present law the collectors feel constrained to admit 
merchandise to entry upon pro forma invoices upon the mere affidavit 
of the party that the certified invoice had not been received. The 
purpose of the proposed section is to discourage the presentation of 
pro forma invoices, as of late they have grown quite too frequent and 
have been in many instances resorted to for fraudulent purposes. 

Section 4 is as follows: 

Sec. 4. That whenever merchandise imported into the United States is entered 
by invoice, one of the following declarations, according to the nature of the case, 
shall be filed v/ith the collector of the port, at the time of entry, by the owner, 
importer, consignee, or agent; which declaration so filed shall be duly signed 
by the owner, importer, consignee, or agent, before the collector, or before a 
notary public or other officer duly authorized by law to administer oaths and 
take acknowledgments, who may be designated l3y the Secretary of the Treas- 
ury to receive such declarations and to certify to the identity of the persons 
making them ; and every officer so designated shall file with the collector of 
the port a copy of his official signature and seal : Provided, That if any of the 
invoices or bills of lading of any merchandise imported in any one vessel, which 
should otherwise be embraced iii said entry, have not been received at the date 
of the entry, the declaration may state the fact, and thereupon such merchan- 
dise of which the invoices or bills of lading are not produced shall not be 
iucluded in such entry, but may be entered subsequently. 

DECLAEATION OF CONSIGNEE, IMPOETER, OE AGENT. 

I, , do solemnly and truly declare that the invoice and bill of 

lading now presented by me to the collector of are the true and only 

invoice and bill of lading by me received of all the goods, wares, and merchan- 
dise imported in the , whereof is master, from , for 

account of any person whomsoever for whom I am authori2;ed to enter the 
same; that the said invoice and bill of lading are. in the state in which they 
were actually received by me, and that I do not know nor believe in the exist- 
ence of any other invoice or bill of lading of the said goods, wares, and mer- 
chandise ; that the eiitry now delivered to the collector contains a just and true 
account of the said goods, wares, and merchandise, according to the said invoice 
and bill of lading ; that nothing has been, on my part, nor to my knowledge 
on the part of any other person, concealed or suppressed, whereby the United 
States may be defrauded of any part of the duty lawfully due on the said 
goods, wares, and merchandise ; that the said invoice and the declaration 
therein are in all respects true, and were made by the person by whom the 
same purports to have been made ; and that if at any time hereafter I discover 
any error in the said invoice, or in the account now rendered of the said goods, 
wares, and merchandise, or receive any other invoice of the same, I will imme- 
diately make the same known to the collector of this district. And I do further 
solemnly and truly declare that to the best of my knowledge and belief [insert 
the name and residence of the owner or owners] is [or are] the owner [or 
owners] of the goods, wares, and merchandise mentioned in the annexed entry ; 



CUSTOMS TARIFFS — 1846 TO 1897. 207 

that the invoice now produced, by me exhibits the actual cost [if purchased] 
or the actual market value or wholesale price [if otherwise obtained] at the 
time of exportation to the United States in the principal markets of the country 
from whence imported, of the said goods, wares, and merchandise, including 
the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, 
and all other costs, charges, and expenses incident to placing said goods, wares, 
and merchandise in condition, packed ready for shipment to the United States, 
and no other or different discount, bounty, or drawback but such as has been 
actually allowed on the same. 

DECLARATION OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN ACTUALLY 

PURCHASED. 

I, — , do solemnly and truly declare that the entry now delivered 



by me to the collector of contains a just and true account of all the goods, 

wares, and merchandise imported by or consigned to me, in the • — , whereof 

• is master, from ; that the invoice and entry which I now 

produce contain a just and faithful account of the actual cost of the said 
goods, wares, and merchandise, including the value of all cartons, cases, crates, 
boxes, sacks, and coverings of any kind, and all other costs, charges, and ex- 
penses incident to placing said goods, wares, and merchandise in condition, 
packed ready for shipment to the United States, and no other discount, draw- 
back, or bounty bat such as has been actually allowed on the same; that I do 
not know nor believe in the existence of any invoice or bill of lading other than 
those now produced by me, and that they are in the state in which I actually 
received them. And I further solemnly and" truly declare that I have not in 
the said entry or invoice concealed or suppressed any thing whereby the United 
States may be defrauded of any part of the duty lawfully due on the said 
goods, wares, and merchandise; that the said invoice and the declaration 
thereon are in all respects true, and were made by the person by whom the 
same purports to have been made ; and that if at any time hereafter I discover 
any error in the said invoice or in the account now produced of the said goods, 
wares, and merchandise, or receive any other invoice of the same, I will imme- 
diately make the same known to the collector of this district. 

DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE HAS 
NOT BEEN ACTUALLY PURCHASED. 

I, , do solemnly and truly declare that the entry now delivered 

by me to the collector of contains a just and true account of all the goods, 

wares, and merchandise imported by or consigned to me in the , whereof 

is master, from ; that the said goods, wares, and merchan- 
dise were not actually bought by me, or by my agent, in the ordinary mode of 
bargain and sale, but that nevertheless the invoice which I now produce con- 
tains a just and faithful valuation of the same, at their actual market value 
or wholesale price at the time of exportation to the United States in the prin- 
cipal markets of the country from whence imported for my account [or for 
account of myself and partners] ; that the said invoice contains also a just 
and faithful account of all the cost of finishing said goods, wares, and mer- 
chandise to their present condition, including the value of all cartons, cases, 
crates, boxes, sacks, and coverings of any kind, and all other costs and charges 
incident to placing said goods, wares, and merchandise in condition, packed 
ready for shipment to the United States, and no other discount, drawback, or 
bounty but such as has been actually allowed on the said goods, wares, and 
merchandise; and the said invoice and the declaration thereon are in all 
respects true, and were made by the person by whom the same purports to 
have been made ; that I do not know nor believe in the existence of any invoice 
or bill of lading other than those now produced by me, and that they are in the 
state in which I actually received them. And I do further solemnly and truly 
declare that I have not, in the said entry or invoice, concealed or suppressed 
any thing whereby the United States may be defrauded of any part of the duty 
lawfully due on the said goods, wares, and merchandise; and that if at any 
time hereafter I discover any error in the said invoice or in the account now 
produced of the said goods, wares, and merchandise, or receive any other invoice 
of the same, I will immediately make the same known to the collector of this 
district. 

The foregoing section in a substitute for section 8 of the tariff act 
of March 3, 1883, which is as follows : 



208 CL^STOMS TAEIFFS — 1846 TO 1897. 

[Tariff act, Mar. 3, 1883.] 

Sec. 8. Tliat section twenty-eiglit liiindred and forty-one of the Revised 
Statutes of the United States is hereby amended, and shall on and after the 
first day of July, eighteen hundred and eighty-three, be as follows: 

Sec. 2841. Whenever merchandise imported into the United States is entered 
by invoice, one of the following oaths, according to the nature of the case, shall 
be administered by the collector of the port, at the time of entry, to the owner, 
importer, consignee, or agent: Provided, That if any of the invoices or bills of 
lading of any merchandise imported in said vessel, which should otherwise be 
embraced in said entry, have not been received at the date of entry the affi- 
davit may state the fact, and thereupon such merchandise of which the invoices 
or bills of ladmg are not produced shall not be included in such entry, but may 
be entered subsequently. 

OATH OF CONSIGXEE, I2sIP0ETEE, OB AGENT. 

I, , do solemnly and truly swear [or affirm] that the invoice and 



bill of lading now presented by me to the collector of are the true 

and only invoice and biU of lading by me received of goods, wares, and mer- 
chandise imported in the , whereof is master, from , 

for account of any person whomsoever for whom I am authorized to enter the 
same; that the said invoice and bill of lading are in the state in which they 
were actually received by me, and that I do not know nor believe in the exist- 
ence of any other invoice or bill of lading of the said goods, wares, and mer- 
chandise; that the entry now delivered to the collector contains a just and true 
account of the said goods, wares, and merchandise, according to the said in- 
voice and bill of lading; that nothing has been, on my part, nor to my knowl- 
edge on the part of any other person, concealed or suppressed, whereby the 
United States may be defrauded of any part of the duty lawfully due on the 
said goods, wares, and merchandise; that the said invoice and the declaration 
therein are in all respects true, and were made by the person by whom the 
same purports to have been made; and that if, at any time hereafter, I dis- 
cover any error in the said invoice or in the account now rendered of the said 
goods, wares, and merchandise, or receive any other invoice of the same, I 
will immediately make the same known to the collector of this district. And 
I do further solemnly and truly swear [or affirm] that to the best of my knowl- 
edge and belief [insert the name and residence of the owner or owners] is 
[or are] the owner [or owners] of the goods, wares, and merchandise mentioned 
in the annexed entry ; that the invoice now produced by me exhibits the actual 
cost [if purchased] or fair market value [if otherwise obtained] at the time 
or times and place or places when or where procured [as the case may be], 
of the said goods, wares, and merchandise, including all cost for finishing said 
goods, wares, and merchandise to their present condition, and no other or dif- 
ferent discount, bounty, or drawback but such as has been actually allowed 
on the same. 

OATH OF OWXEB IN CASES WHERE MESCHANDISE HAS BEEN ACTUALLY PURCHASED. 

I, , do solemnly swear (or affirm) that the entry now delivered 

by me to the collector of contains a just and true account of the goods, 

wares, and merchandise imported by or consigned to me in the , whereof 

is master ; that the invoice which I now produce contains 

a just and faithful account of the actual cost of the said goods, wares, and 
merchandise, including all cost of finishing said goods, wares, and merchandise 
to their present condition, and no other discount, drawback, or bountj^ but such 
as has been actually allowed on the same ; that I do not know or believe in the 
existence of any invoice or bill of lading other than those now produced by me, 
and that they are in the state in which I actually received them. And I 
further solemnly and truly swear (or affirm) that I have not in the said entry 
or invoice concealed or suppressed any thing whereby the United States may- 
be defrauded of any part of the duty lawfully due on the said goods, wares, 
and merchandise ; that the said invoice and declaration thereon are in all re- 
spects true, and were made by the person by whom the same purports to have 
been made, and that if at any time hereafter I discover any error in the said 
invoice or in the account now produced of the said goods, wares, and merchan- 
dise, or receive any other invoice of the same, I will immediately make the 
same known to the collector of this district. 



CUSTOMS TARIFFS 1846 TO 1897. 209 

OATH OF MANUFACTUKER OR OWNER IN CASES WHERE MERCHANDISE HAS NOT BEEN 

ACTUALLY PURCHASED. 

-,'cTo solemnly and truly swear (or affirm) that tlie entry now 



delivered by me to the collector of contains a just and true account of the 

goods, wares, and merchandise imported by or consigned to me in the , 

whereof is master, from ; that the said goods, wares, and 

merchandise .were not actually bought by me, or by my agent, in the ordinary 
mode of bargain and sale, but'that, nevertheless, the invoice which I now produce 
contains a just and faithful valuation of the same, at their fair market value, 
at the time or times and place or places when and where procured for my 
account (or for account of myself and partners) ; that the said invoice contains 
also a just and faithful account of all the cost for finishing said goods, wares, 
and merchandise to their present condition, and no other discount, drawback, or 
bounty but such as has been actually allowed on the said goods, w^ares, and 
merchandise; that the said invoice and the declaration thereon are in all re- 
spects true, and were made by the person by whom the same purports to have 
been made; that I do not know nor believe in the existence of any invoice or 
bill of lading other than those now produced by me, and that they are in the 
state in which I actually received them. And I do further solemnly and truly 
swear (or affirm) that I have not in said entry or invoice concealed or sup- 
pressed anything whereby the United States may be defrauded of any part of 
the duty lawfully due on the said goods, wares, and merchandise, and that if 
at any time hereafter I discover any error in the said invoice, or in the account 
now produced of the said goods, wares, and merchandise, or receive any other 
invoice of the same, I will immediately make the same known to the collector 
of this district. (Stats. L., vol. 22, p. 523.) 

Section 8 was derived from section 2481 of the Revised Statutes 
and previous laws prescribing the forms of oaths on entry. 

The essential changes proposed are : 

The substitution of declarations to be made before the collector, or 
before a notary or other officer authorized to administer oaths who 
may be designated by the Secretary of the Treasury, in place of the 
oaths now required to be made before the collector only. This change 
will result in convenience to importers without impairing the rights 
or interests of the Government. It also makes the declaration con- 
form to the provisions of this bill with respect to dutiable value on 
imported merchandise. 

Section 5 is as follows: 

Sec. 5. That any person who shall knowingly make any false or untrue state- 
ment in the declarations provided for in the preceding section, or shall aid or 
procure the making of any such false statement as to any matter material 
thereto, shall, on conviction thereof, be punished by a fine not exceeding five 
thousand dollars, or by imprisonment at hard labor not more than two years, 
or both, in the discretion of the court: Provided, That nothing in this section 
shall be construed to relieve imported merchandise from forfeiture for any 
cause elsewhere provided by law. 

This is new legislation, and intended to provide suitable penalties 
for false statements in the declarations prescribed by section 4. 
Section 6 is as follows: 

Sec. 6. That the owner, consignee, or agent of any imported merchandise 
which has been actually purchased, may, at the time when he shall make and 
verify his written entry of such merchandise, but not afterwards, make such 
addition in the entry to the cost or value given in the invoice, or pro forma 
invoice, or statement in form of an invoice, which he shall produce with his 
entry, as in his opinion may raise the same to the actual market value or whole- 
sale price of such merchandise at the time of exportation to the United States, 
in the principal markets of the country from which the same has been imported ; 
but no such addition shall be made upon entry to the invoice value of any im- 
ported merchandise obtained otherwise than by actual purchase; and the col- 

64467— S. Doc. 547, 60-2 14 



210 CUSTOMS TARIFFS 1846 TO 1897. 

lector within whose district any merchandise may be imported or entered, 
whether the same has been actually purchased or procured otherwise than by 
purchase, shall cause the actual market value or wholesale price of such mer- 
chandise to be appraised: and if the appraised value of any article of imported 
merchandise shall exceed by more than five per centum, and not more than 
twenty per centum, the value declared in the entry, there shall be levied, col- 
lected', atid paid, in addition to the duties imposed by law on such merchandise, 
a further sum equal to two per centum of the total appraised value for each 
one per centtim of the increased valuation as ascertained by the* appraiser in 
excess of five per centum above the entered value, and the additional duties 
shall only apply to the particular article or articles in stich invoice which are 
undervalued : and if such appraised value shall exceed the value declared in 
the entry more than twenty per centum, stich entry shall be held to be pre- 
sumptively fraudulent, and the collector of customs shall seize such merchan- 
dise and proceed as in cases of forfeiture for violations of the customs laws; 
and in any legal proceedings which may result from such seizure the fact of 
such tmdervaltiation shall be presumptive evidence of fraud, and the burden of 
proof shall be on the claimant to rebtit the same, and forfeiture shall be 
adjtidged unless he shall rebttt said presumption of fratidtilent intent by suffi- 
cient evidence: Provided, That the forfeitures provided for in this section shall 
apply to the whole of the merchandise or the value thereof in the case or pack- 
age containing the particular article or articles in each invoice which are under- 
valued: And provided further, That all additional dtities. penalties, or for- 
feitures applicable to merchandise entered by a dtily certified invoice shall be 
alike applicable to goods entered by a pro forma invoice or statement in the 
form of an invoice. The duty shall not, however, be assessed tipon an amount 
less than the invoice or entered value. 

This section is a modification of section 2900 of the Revised Stat- 
utes, as derived from the eisrhth section of the tariff act of July 30, 
1846 (9 Stats, at Large, p. 43), the act of March 3, 1857, (11 Stats. L.. 
p. 199). and the twenty-third section of the tariff act of June 30, 1864 
(13 Stats. L., pp. 216, 217), which are as follows: 

[Act of July 30, 1846.] 

Sec. 8. And he it further enacted, That it shall be lawful for the owner, con- 
signee, or agent of imports which have been actually purchased, on entry of the 
same, to make such addition in the entry to the cost or value given in the in- 
voice, as, in his opinion, may raise the same to the true market value of such 
imports in the principal markets of the country whence the importation shall 
have been made, or in which the goods imported shall have been originally 
manufactttred or produced, as the case may be; and to add thereto all costs 
and charges, which, under existing laws, wotild form part of the true value 
at the port where the same may be entered, upon which the duties shall be as- 
sessed. And it shall be the duty of the collector, within whose district the 
same may be imported or entered, to cause the dtitiable value of such imports 
to be appraised, estimated, and ascertained, in accordance with the provisions 
of existing laws; and if the appraised value thereof shall exceed by ten per 
centum or more the value so declared, on the entry, then, the addition to the 
duties imposed by law on the same, there shall be levied, collected, and paid a 
dutj- of twenty per centum ad valorem on such appraised value : Provided, never- 
theless. That under no circumstances shall the duty be assessed upon an amount 
less than the invoice value, any law of Congress to^he contrarv notwithstanding. 
(9 Stats. L., p. 43.) 

[Act of Mar. 3, 1857.] 

• Sec. 2. And le it further enacted, That it shall be lawful for the owner, 
consignee, or agent of imports which have been actually purchased or procured 
otherwise than by purchase, on entry of the same, to make such addition in the 
entry to the cost or value given in the invoice as, in his opinion, may raise the 
same to the true market value of such imports in the principal markets of the 
country whence the importation shall have been made; and to add thereto all 
costs and charges which, under existing laws, would form a part of the true 
value at the port where the same may be imported or entered, upon which 
the duties should be assessed. And it shall be the duty of the collector within 
whose district the same may be imported or entered to cause the dutiable value 



CUSTOMS TAEIFFS — 1846 TO 1897. 211 

of such imports to be appraised, estimated, and ascertained, in accordance 
witli tlie provisions of existing laws; and if the appraised value thereof shall 
exceed, by ten per centum or more, the value so declared on the entry, then, 
in addition to the duties imposed by law on the same, there shall be levied, 
collected, and paid, a duty of twenty per centum ad valorem on Such appraised 
value : Provided, nevertheless, That under no circumstances shall the duty be 
assessed upon an amount less than the invoice or entered value, any law of 
•Congress to the contrary notwithstanding. (11 Stats. L., p. 199.) 

[Act of June 30, 1864.] 

Sec. 23. And he it further enacted. That, on and after the day and year 
this act shall take effect, it shall be lawful for the owner, consignee or agent 
of any goods, wares or merchandise which shall have been actually purchased 
or procured otherwise than by purchase, at the time when he shall produce 
his original invoice, or invoices, to the collector, and make and verify his 
written entry of his goods, wares, and merchandise, as provided by section 
thirty-six of the act of March 2, seventeen hundred and ninety-nine, entitled 
"An 'ciQt to regulate the collection of duties on imports and tonnage," and not 
afterwards, to make such addition in the entry to the cost or value given 
in the invoice, as, in his opinion, may raise the same to the true market value 
of such goods, wares, and merchandise in the principal markets of the country 
whence they shall have been imported, and to add thereto all costs and charges 
which, under existing laws, would form a part of the true value at the port 
where the same may be entered, upon which the duties should be assessed. 
And it shall be the duty of the collector, within whose district the same may 
be imported or entered, to cause the dutiable value of such goods, wares, and 
merchandise, to be appraised, estimated and ascertained, in accordance with 
the provisions of existing laws. And if the appraised value thereof shall exceed, 
by ten per centum, or more, the value so declared on the entry, then, in addition 
to the duties imposed by law on the same, there shall be levied, collected and 
paid a duty of twenty per centum ad valorem on such appraised value : Provided, 
That the duty shall not be assessed upon an amount less than the invoice or 
entered value, any law of Congress to the contrary notwithstanding: And 
'provided further, That on and after the day and year aforesaid, the eighth 
section of the act entitled "An act reducting the duty on imports, and for 
other purposes," approved July thirty, eighteen hundred and forty-six, and the 
act amendatory thereof, approved March three, eighteen hundred and fifty- 
seven, be, and the same are hereby, repealed. (13 Stats. L., p. 216-17.) 

[Revised Statutes, sec. 2900.] 

Sec. 2900. The owner, consignee, or agent of any merchandise which has 
been actually purchased, or procured otherwise than by purchase, at the time, 
and not afterward, when he shall produce his original invoice to the collector 
and make and verify his written entry of his merchandise, may make such addition 
in the entry to the cost or value given in the invoice as in his opinion may 
raise the same to the actual market value or wholesale price of such mer- 
chandise at the period of exportation to the United States in the principal 
markets of the country from which the same has been imported ; and the 
collector within whose district the same may be imported or entered may 
cause such actual market value or wholesale price to be appraised ; and if 
such appraised value shall exceed by ten per centum or more the value so 
declared in the entry, then, in addition to the duties imposed by law on the 
same, there shall be collected a duty of twenty per centum ad valorem on 
such appraised value. The duty shall not, howcA-er, be assessed upon an 
amount less than the invoice or entered value. (Page 562.) 

The eighth section of the tariff act of 1846 is the first statute au- 
thorizing additions upon entry to the invoice vakie. This section 
authorized such additions to be made only upon merchandise obtained 
by actual purchase, and the additional 20 per cent duty applied to 
such merchandise, and did not apply to merchandise obtained other- 
wise than by purchase; so that under it goods obtained in the latter 
way were exempt from these penalties for undervaluation. The 
manifest injustice of this provision making the penalty apply only 
to purchased goods led to its modification by the act of March 3, 



212 CUSTOMS TAEIFFS — 1846 TO 1897. 

1857, making it apply also to merchandise procured otherwise than 
by purchase. Had the act of 1846 provided for the additional 
penalty of 20 per centum in cases of undervaluation of merchandise 
procured otherwise than b}^ purchase, it is not probable that the law 
of 1857 would have been passed. As in cases of purchase of mer- 
chandise it often happens that the contract is made in advance of 
manufacture abroad, and at a price less than the actual market 
value at the time of exportation, the purchaser being required to 
state the actual cost, in aid of the appraisers in ascertaining market 
value, there is a manifest reason why he should at the time of entry 
be allowed to make such additions in the entry to the cost as in his 
opinion would raise the same to the actual market value or wholesale 
price at the time of exportation. These reasons do not apply to 
goods obtained otherwise than by purchase, because the owner, con- 
signee, or agent, at the time of exportation, knows the actual market 
value at the time, and should state it in the invoice and be bound 

The first change in this section confines the right to make additions 
on entry to actual purchases. 

The statutes now provide that if the market value as ascertained 
by the appraiser shall exceed by more than 10 per cent the entered 
value, then an additional duty of 20 per centum shall be charged on 
the total appraised value. The proposed section provides that if the 
apiDraised value shall exceed more than 5 per centum and not more 
than 20 per centum the value declared in the entry, there shall be levied 
a further sum equal to 2 per cent of the total appraised value for 
each 1 per centum of the increase, and if the appraised value shall 
exceed the declared value more than 20 per cent, the entry shall be 
held to be presumptively fraudulent. 

Prior to the passage of the act of 1874, in all cases where the ap- 
praisd value exceeded the entered value by 20 per cent proceedings 
of forfeiture were commenced on the ground that the entry was pre- 
sumptively fraudulent; but after the passage of that act, under the 
sixteenth section, the Government in every case was required to prove 
fraudulent intent, which was practically impossible, and therefore 
since its passage no seizures have been made, even upon such excess 
of appraisal over entered value. It is proposed by this section to 
make the penalty proportionate to the undervaluation, and to make it 
applicable to invoices advanced 5 per cent and over, instead of 10 
per cent and over as under the present law, the object being to 
prevent the present habitual practice of undervaluing, so as to get 
the invoice through the appraiser at an advance of just under 10 
per cent and thus escape the statutory penalty of 20 per cent 
additional duty. It is assumed that a variance of more than 5 per 
cent between the entered value and the actual value as ascertained 
by the appraiser couldnot occur except through the fault or negligence 
of the importer. It is also assumed that a variance of more than 20 
per cent could not result from mere negligence, and should carry 
with it the presumption of an intention to defraud the revenue. 

This section, in connection with section 17 of this bill, practically 
revives section 909 of the Revised Statutes, which provides that — 

In suits or informations bronglit, where any seiznre is made pursuant to any 
act providing; for or regulating the collection of duties on Imports or tonnage, 
if the property is claimed by any person, the burden of proof shall lie upon 



CUSTOMS TARIFFS 1846 TO 189*7. 213 

such claimant: Provided, That probable cause is showu for sucb prosecution, 
to be judged of by the court. 

This section of the Revised Statutes was repealed by the sixteenth 
section of the act of June 22, 1874, which requires the 'Government to 
prove affirmatively intentional fraud on the part of the importer, a 
requirement which has made forfeitures for even the most flagrant 
undervaluation impossible, thus rendering difficult, and in many 
cases futile, all efforts to protect the revenues of the Government and 
at the same time the honest importer who makes a true invoice. 

It is also intended by this section to make the penalty for under- 
valuing apply to merchandise entered by pro forma invoice as well as 
to that entered by certified invoice, it having been decided hj the At- 
torney-General that no penalty can be imposed under section 2900 
where pro forma invoices only are used, as by that section the penalty 
is limited to certified invoices. This decision of the Attorney-General 

f'ave rise to a vicious practice of making entry by undervalued pro 
orma invoices in order to evade the penalty. 
It is provided further in the proposed section that the additional 
duties shall only apply to the particular article or articles in each in- 
voice which are undervalued, and that the forfeiture shall apply to 
all the merchandise in the case or package containing the particular 
article or articles of merchandise in each invoice which are under- 
valued. 

Section 7 is as follows: 

Sec. 7. That when merchandise entered for customs duty has been consigned 
for sale by or on account of the manufacturer thereof, to a person, agent, part- 
ner, or consignee in the United States, such person, agent, partner, or consignee 
shall, at the time of the entry of such merchandise, present to the collector 
of customs at the port where such entry is made, as a part of such entry, and 
in addition to the certified invoice or statement in the form of an invoice 
required by law, a statement signed by such manufacturer, declaring the cost 
of production of such merchandise, such cost to include all the elements of cost 
as stated in section ten of this act. When merchandise entered for customs 
duty has been consigned for sale by or on account of a person other than the 
manufacturer of such merchandise, to a person, agent, partner, or consignee 
in the United States, such person, agent, partner, or consignee shall at the time 
of the entry of such merchandise present to the collector of customs at the port 
where such entry is made, as a part of such entry, a statement signed by the 
consignor thereof, declaring that the merchandise was actually purchased by 
him or for his account, and showing the time when, the place where, and from 
whom he purchased the merchandise, and in detail the price he pnid for the 
same: Provided, That the statements required by this section shall be made 
in triplicate, and shall bear the attestation of the consular officer of the United 
States resident within the consular district wherein the merchandise was manu- 
factured, if consigned by the manufacturer or for his account, or from whence 
it was imported, when consigned by a person other than the manufacturer, one 
copy thereof to be delivered to the person making the statement, one copy to 
be transmitted with the triplicate invoice of the merchandise to the collector of 
the port in the United States to which the merchandise is consigned, and the 
remaining copy to be filed in the consulate. 

This section is intended to furnish the appraising officers with need- 
ful information, additional to the means now provided by law, to 
assist them in ascertaining the dutiable value of goods consigned to 
the United States for sale by manufacturers in other countries, or 
those who may have purchased from manufacturers and consigned the 
merchandise to agents in this country for sale. It is difficult for the 
appraisers in many cases, with all the sources of information at their 
command, to ascertain the actual market value of merchandise thus 
consigned. 



214 CUSTOMS TAE.IFFS — ^1846 TO 1897. 

Section 8 is as follows: 

Sec. 8. That if any owner, importer, consignee, agent, or otlier person siialT 
make or attempt to make any entry of imported merchandise by means of any 
fraudulent or false invoice, affidavit, letter, paper, or by means of any false 
statement, written or verbnl, or by means of any false or fraudulent practice or 
appliance whatsoever, or shall be guilty of any willful act or omission by means^ 
whereof the United States shall be deprived of the lawful duties, or any por- 
tion thereof, accruing upon the merchandise or any portion thereof, embraced 
or referred to in such invoice, affidavit, letter, paper, or statement, or affected 
by such act or omission, such merchandise, or the value thereof, to be recovered 
from the person making the entry, shall be forfeited, which forfeiture shall 
only apply to the whole of the merchandise or the value thereof in the case or 
package containing the particular article or articles of merchandise to which 
such fraud or false paper or statement rehites; and such person shall, upon 
conviction, be fined for each offense a sum not exceeding five thousand dollars^ 
or be imprisoned for a time not exceeding two years, or both, in the discretion 
of the court. 

And is intended to take the place of the following section of the act 
of June 22, 1874: 

[Antimoiety act, June 22, 1874.] 

Sec. 12. That any owner, importer, consignee, agent, or other person who- 
shall, with intent to defraud the revenue, mal^e or attempt to make, any entry 
of imported merchandise, by means of any fraudulent or false invoice, affidavit, 
letter, or paper, or by means of any false statement, written or verbal, or who 
shall be guilty of any willful act or omission by means whereof the United 
States shall be deprived of the lawful duties, or any portion thereof, accruing^ 
upon the merchandise, or any portion thereof, embraced or referred to in such 
invoice, affidavit, letter, paper, or statement, or affected by such act or omission,, 
shall, for each offense, be fined in any sum not exceeding five thousand dollars, 
nor less than fifty dollars, or be imprisoned for any time not exceeding two 
years, or both ; and in addition to such fine, such merchandise shall be forfeited ; 
which forfeiture shall only apply to the whole of the merchandise in the case 
or package containing the particular article or articles of merchandise to 
which such fraud or alleged fraud relates ; and anything contained in any act 
which provides for the forfeiture or confiscation of an entire invoice in conse- 
quence of any item or items contained in the same being undervalued, be, and 
the same is, hereby repealed. (18 Stat, p. 188.) 

By the first section of the act of March 3, 1863 (12 Stat., p. 738), 
reproduced substantially in section 2864 of the Eevised Statutes, in 
case of attempted fraud, not only the merchandise but its value was 
forfeited to the United States. The courts have held that section 2864 
was repealed by section 12 of the above-quoted act. Under this sec- 
tion merchandise fraudulently imported is liable to forfeiture if 
seized, but if the importer can succeed in getting his merchandise 
through the custom-house and into his own possession, he escapes the 
penalty of forfeiture, because the merchandise only is subject to for- 
feiture, and having passed into consiunption or beyond identification, 
the Government has no remedy, no matter how flagrant the fraud 
may be. The proposed section is to cure this defect, and in cases of 
fraud to permit the recovery of the value, in case the merchandise has 
passed into consiunption or beyond the reach of the Government. 

The laws referred to are as follows : 

[Act of Mar. 3, 1863.] 

* * And if any such owner, consignee, or agent, of any goods, wares, or 
merchandise, shair knowingly make, or attempt to make, an entry thereof by 
means of any false invoice, or false certificate of a consul, vice-consul, or com- 
mercial agent, or of any invoice which shall not contain a true statement of all 
the particulars hereinbefore required, or by means of any other false or 
fraudulent document or paper, or of any other false or fraudulent practice or 



CUSTOMS TARIFFS — 1846 TO 1897. 215 

appliance whatsoever, said goods, wares, and merchandise, or their value, 
shall be forfeited and disposed of as other forfeitures for violation of the 
revenue laws. (12 Stats. L., p. 737.) 

[Revised Statutes, sec. 2864.] 

Sec. 2864. If any owner, consignee, or agent of any merchandise shall know- 
ingly make, or attempt to make, an entry thereof by means of any false invoice, 
or false certificate of a consul, vice-consul, or commercial agent, or of any invoice 
which does not contain a true statement of all the particulars hereinbefore re- • 
quired, or by means of any other false or fraudulent document or paper, or of 
any other false or fraudulent practice or appliance whatsoever, such merchan- 
dise, or the value thereof, shall be forfeited. (Page 554.) 

Section 9 is as follows: 

Sec. 9. That it shall be the duty of the appraisers of the United States, and 
every of them, and every person who shall act as such appraiser, or of the 
collector and naval officer as the case may be, by all reasonable ways and means 
in his or their power, to ascertain, estimate, and appraise (any invoice or af- 
fidavit thereto or statement of cost, or of cost of production to the contrary not- 
withstanding) the actual market value and wholesale price of the merchandise 
at the time of exportation to the United States, in the principal markets of the 
country whence the same has been imported, and the number of yards, parcels, 
or quantities, and actual market value or wholesale price of every of them, as 
the case may require. 

and is a -substantial reproduction of section 2902, Revised Statutes, 
which is as follows : 

[Revised Statutes, sec. 2902.] 

Sec. 2902. It shall be the duty of the appraisers of the United States, and 
every of them, and every person who shall act as such appraiser, or of the col- 
lector and naval officer, as the case may be, by all reasonable ways and means 
in his or their power, to ascertain, estimate, and appraise the true and actual 
market value and wholesale price, any invoice or affidavit thereto to the con- 
trary not\fithstanding, of the merchandise, at the time of exportation, and in the 
principal markets of the country whence the same has been imported into the 
United States, and the number of such yards, parcels, or quantities, and such 
actual market value or wholesale price of every of them, as the case may re- 
quire. All such merchandise, being manufactured of wool, or whereof wool 
shall be a component part, which shall be imported into the United States, in 
an unfinished condition, shall, in every such appraisal, be estimated to have 
been at the time of exportation, and place whence the same was imported into 
the United States, of as great value as if the same had been entirely finished. 
(Page 563.) 

except that the words " or statement of cost, or of cost of production " 
have been inserted so as to harmonize it with other provisions of this 
bill. The proviso in section 2902 is omitted, being inoperative, be- 
cause inconsistent with the provisions in Schedule K of the act of 
March 3, 1883. 

Section 10 is as follows: 

Sec. 10. That when the actual market value, as herein defined, of any article 
of imported merchandise wholly or partially manufactured and subject to ad 
valorem duty, or to duty based in whole or in part on value, can not be ascer- 
tained to the satisfaction of the appraising officer, and to assist in the ascertain- 
ment of such value, the appraiser or appraisers shall use all available means to 
ascertain the cost of production of such merchandise at the time of exportation 
to the United States, and, at the place of manufacture ; such cost of production to 
include cost of materials and of fabrication, all general expenses covering each 
and every outlay of whatsoever nature incident to such production, together 
with the expense of preparing and putting up such merchandise ready for ship- 
ment, and a profit of not less than five per centum upon the total cost as thus 
ascertained; and in no such case shall the said actual market value of such 
merchandise be appraised upon original appraisal or reappraisement at less 
than the total cost of production, as thus ascertained. 



216 CUSTOMS TABirrS — 1S46 TO 1897. 

This is intended as a substitute for the ninth section of the act of 
March 3, 1883, which is as follows : 

[Tariff Act, Mar. 3, 1883.] 

Sec. 9. If upon the appraisal of imported goods, wares, and merchandise it 
shall appear that the true and actual market value and wholesale price thereof, 
as provided by law, can not be ascertained to the satisfaction of the appraiser, 
whether because such goods, wares, and merchandise be consigned for sale by 
the manufacturer abroad to his agent in the United States, or for any other 
reason, it shall then be lawful to appraise the same by ascertaining the cost or 
value of the materials composing such merchandise, at the time and place of 
manufacture, together with the expense of manufacturing, preparing, and 
putting up such merchandise for shipment, and in no case shall the value of such 
goods, wares, and merchandise be appraised at less than the total cost or value 
thus ascertained. (22 Stats. L., p. 525.) 

It will be seen that the purpose of this section is to define more par- 
ticularly the elements of cost to be considered by the appraisers when 
the actual market value can not otherwise be ascertained to their 
satisfaction. 

Sections 11, 12, 13, and 14 propose new methods for ascertainment 
of value of imported merchandise and also for its classification, and 
substitute new methods of appeal. 

Section 11, the first step in this procedure, is as follows: • 

Sec. 11. That there shall be appointed by the President, by and with the 
advice and consent of the Senate, nine general appraisers of merchandise, each 
of whom shall receive a salary of five thousand dollars a year. Not more than 
five of such general appraisers shall be appointed from the same political party. 
They shall not be engaged in any other business, vocation, or employment, and 
may be removed from office at any time by the President for inefiiciency, neglect 
of duty, or malfeasance in office. They shall be employed at such ports and 
within such territorial limits as the Secretary of the Treasury may from time 
to time prescribe, and are hereby authorized to exercise the powers and duties 
devolved upon them by this act and to exercise, under the general direction of 
the Secretary of the Treasury, such other supervision over appraisements, clas- 
sifications, and rates of duty of imported merchandise as may be needful to 
secure lawful and uniform appraisements, classifications, and rates of duty at 
the several ports. Three of the general appraisers shall be on duty as a board 
of general appraisers daily during each day of the year (except Sunday and 
legal holidays), at least from ten o'clock in the morning until four o'clock in 
the afternoon, at the port of New York, at which port a place for samples shall 
be provided, under such rules and regulations as the Secretary of the Treasury 
may from time to time prescribe, which shall include rules as to the classes of 
articles to be deposited, the time of their retention, and as to their disposition, 
which place of samples shall be under the immediate control and direction of 
the general appraisers. 

This section provides for the appointment of nine general ap- 
praisers of merchandise with a salary of $5,000 a year, and, although 
their expenses are not specifically provided for, it is understood that 
such expenses while thej are on duty can and will be paid from the 
permanent appropriation for collecting the revenue from customs. 
It is intended that these general appraisers shall be men of the high- 
est character and expert in their duties, and that not more than five 
of them shall be appointed from the same political party, so that they 
shall be selected without respect to party distinctions or consider- 
ations. They are required by the section to be engaged in no other 
business or employment. Their duties are prescribed in a general 
way b}^ this section and more particularly in the two succeeding 
sections, so that, under the direction of the Secretary of the Treasury, 
they are to supervise appraisements and classifications of imported 



CUSTOMS TARIFFS — 1846 TO 1897. 217 

merchandise in order to secure lawful and uniform appraisements 
and classifications at the several ports. To aid them in their work of 
securing such uniformity, the section requires that a place of samples 
shall be provided at the port of New York, which shall be under the 
direction of the general appraisers here. It also provides that three 
of these appraisers shall constitute a board of general appraisers to 
be constantly on duty at the port of New York. These general 
appraisers are to take the place of the four appraisers ap- 
pointed under section 3 of the act of March 3, 1851 (vol. 9, Stats., 
page 630), and now embodied in section 2608 of the Revised Statutes, 
as follows : 

[Act of Mar. 3, 1851.] 

Sec. 3. And he it further enacted, That there shall be appointed by the Presi- 
dent of the United States, by and with the advice and consent of the Senate, 
four appraisers of merchandise, to be allowed an annual salary each of two 
thousand five hundred dollars, together with their actual traveling expenses, 
to be regulated by the Secretary of the Treasury, who shall be employed in 
visiting such ports of entry in the United States under the direction of the said 
Secretary, as may be deemed useful by him for the security of the revenue, and 
shall at such ports afford such aid and assistance in the appraisement of 
merchandise thereat as may be deemed necessary by the Secretary of the 
Treasury to protect and insure uniformity in the collection of the revenue 
from customs; and wherever practicable, in cases of appeal from the decision 
of the United States appraisers, under the provisions of the seventeenth section 
of the tariff act of thirtieth August, eighteen hundred and forty-two, the 
collector shall select one discreet and experienced merchant to be associated 
with one of the appraisers appointed under the provisions of this act, who 
together shall appraise the goods in question ; and if they shall disagree, the 
collector shall decide between them ; and the appraisement thus determined 
shall be final, and deemed and taken to be the true value of said goods, and 
the duties shall be levied thereon accordingly, any act of Congress to the con- 
trary notwithstanding. (Vol. 9, Stat. L., page 630.) 

[Revised Statutes, sec. 2608.] 

Sec. 2608. There 'shall be appointed by the President, by and with the advice 
and consent of the Senate, four appraisers of merchandise, who shall be em- 
ployed in visiting such ports of entry in the United States, under the direction 
of the Secretary, as may be deemed useful by him for the security of the revenue, 
and shall at such ports afford such aid and assistance in the appraisement of 
merchandise thereat as may be deemed necessary by the Secretary of the 
Treasury to protect and insure uniformity in the collection of the revenue from 
customs. (Page 515.) 

Section 12 is as follows : 

Sec. 12. That the appraiser shall revise and correct the reports of the assist- 
ant appraisers as he may judge proper, and the appraiser, or, at ports where 
there is no appraiser, the person acting as such shall report to the collector 
his decisi?>n as to the value of the merchandise appraised. If the collector shall 
deem the appraisement of the merchandise by such appraiser too low he may 
order a reappraisement, which shall be made by one of the general appraisers, 
or, if the importer, owner, agent, or consignee of such merchandise shall be 
dissatisfied with the appraisement thereof, and shall have complied with the 
requirements of law with respect to the entry and appraisement of merchandise, 
he may forthwith give notice to the collector, in writing, of such dissatisfaction, 
on the receipt of which the collector shall at once direct a reappraisement of 
such merchandise by one of the general appraisers. The decision of the 
appraisers, or the person acting as such (in cases where no objection is made 
thereto, as above authorized, either by the collector or by the importer, owner, 
consignee, or agent), or of the general appraiser in cases of reappraisement, 
shall be final and conclusive as to the dutiable value of such merchandise 
against all parties interested therein, unless the importer, owner, consignee, or 
agent of the merchandise shall be dissatisfied with such decision, and shall 
forthwith give notice to the collector in writing of such dissatisfaction, or unless 



218 CUSTOMS TA.EIFFS 1846 TO 1897. 

the collector shall deem the appraisement of the merchandise too low, in either 
case the collector shall transmit the invoice and all the papers appertaining 
thereto to the board o^ general appraisers who may be on duty at the port of 
New York, or of three general appraisers who may be designated by the Sec- 
retary of the Treasury for such duty at that port or at any other port, which 
board shall examine and decide the case thus submitted, and their decision, 
or that of a majority of them, shall be final and conclusiye as to the dutiable 
value of such merchandise against all parties interested therein, and the 
collector shall ascertain, fix, and liquidate the rate and amount of duties to be 
paid on such merchandise, and the dutiable costs and charges thereon, accord- 
ing to law. 

This section is intended as a substitute for sections 2929 and 2930 of 
the Revised Statutes: 

[Revised Statutes, sees. 2929 and 2930.] 

Sec. 2929. The principal appraisers shall revise and correct the report of the 
assistant appraisers as they may judge proper, and report to the collector their 
decision thereon. If the collector deems any appraisement of goods too low, 
he may order a reappraisement, either by the principal appraisers, or by three 
merchants designated by him for that purpose, who shall be citizens of the 
United States ; and may cause the duties to be charged accordingly. 

Sec. 2930. If the importer, owner, agent, or consignee of any merchandise 
shall be dissatisfied with the appraisement, and shall have complied with the 
foregoing requisitions, he may forthwith give notice to the collector, in writing, 
of such dissatisfaction ; on the receipt of which the collector shall select one 
discreet and experienced merchant to be associated with one of the general 
appraisers wherever praticable, or two discreet and experienced merchants, 
citizens of the United States, familiar with the character and value of the 
goods in question, to examine and appraise'the same, agreeably to the foregoing 
provisions ; and if they shall disagree, the collector shall decide between them ; 
and the appraisement thus determined shall be final and be deemed to be the 
true value, and the duties shall be levied thereon accordingly. (Pages 566 
and 567.) 

The important change proposed is the provision that all reappraise- 
ments shall hereafter be conducted by general appraisers instead of 
being participated in hj persons selected for that .purpose by the 
collector, and relieving the collector from the duty now imposed on 
him of deciding between the merchant-appraiser and the general 
appraiser in case of disagreement. 

An examination of the statutes relating to the appraisement of im- 
ported merchandise shows that under the act of March 2, 1799 (vol. 1, 
Stat. L., p. 666), appraisements were made only in cases where the 
merchandise was not accompanied by the original invoice, or w^here 
the collector suspected that the invoice did not represent the true 
foreign value. In such cases the collector caused the value to be 
ascertained by two merchants, one selected by himself and the other 
by the importer. By the ninth section of the act of April*20, 1818 
(vol. 3, Stat. L., p. 435), two appraisers were authorized to be ap- 
pointed at the principal ports of entry, who, in conjunction with 
two merchants to be selected by the importer, were to appraise such 
merchandise as the collector might direct, and at other ports two 
respectable resident merchants were to be selected by the collector 
and one by the party in interest, who should make such appraisement. 

The sixteenth section of the act of March 1, 1823, provided that at 
these particular ports the two official appraisers should, in the first 
instance, make the appraisement, and if the importer was dissatisfied, 
under section 18 he could call in at his own expense two reputable 
resident merchants, the four constituting a board. In case they dis- 
agreed the collector decided ; and if the importer was still dissatisfied 



CUSTOMS TARIFFS 1846 TO 1897. 219 

he could appeal to the Secretary, whose decision was final. The sec- 
tions referred to are as follows : 

[Act of Mar. 1, 1823.] 

Sec. 52. And he it further enacted, Tliat all goods, wares, and merchandise, 
of which entry shall have been made incomplete, or without the specification of 
particulars, either for want of the original invoice or invoices, or for any other 
cause, or which shall have received damage during the voyage, to be ascertained 
by the proper officers of the port or district in which the said goods, wares, or 
merchandise shall arrive, shall be conveyed to some warehouse or storehouse, 
to be designated by the collector, in the parcels or packages containing the same, 
there to remain with due and reasonable care, at the expense and risk of the 
owner, or consignee, under the care of some proper officer, until the particulars, 
cost, or value, as the case may require, shall have been ascertained either by 
the exhibition of the original invoice or invoices thereof, or by appraisement, at 
the option of the owner, importer, or consignee, in manner hereafter provided, 
and until the duties thereon shall have been paid, or secured to be paid, and a 
permit granted by the collector for the delivery thereof. And for the appraise- 
ment of goods, wares, and merchandise, not accompanied with the original 
invoice of their cost, or to ascertain the damage thereon received during the 
voyage, it shall be lawful for the collector, and upon request of the party, he is 
required to appoint one merchant, and the owner, importer, or consignee to 
appoint another, who shall appraise or value the said goods, wares, or merchan- 
dise accordingly, which appraisement shall be subscribed by the parties making 
the same, and be verified on oath or affirmation before the said collector ; which 
oath or affirnKation shall be in the form following, to wit : 

[Here follows form of oath.] 

And iu respect to articles that have been damaged during the voyage, as 
aforesaid, whether subject to a duty ad valorem, or which are chargeable with 
a specific duty, either by number, weight, or measure, the appraisers as afore- 
said shall in like manner ascertain and certify, to what rate or percentage the 
said goods, wares, or merchandise are damaged, and the rate or percentage 
of damage so ascertained and certified shall be deducted from the original 
amount, subject to a duty ad valorem, or from the actual or original number, 
weighty or measure on which specific duties would have been computed : 
Provided, That no allowance for the damage on any goods, wares, and merchan- 
dise that have been entered, and on which the diuties have been paid or secured 
to be paid, and for which a permit has been granted to the owner or consignee 
thereof, and which may on examining the same prove to be damaged, shall be 
made, unless proof to ascertain such damage shall be lodged in the custom- 
house of the port or place where such goods, wares, or merchandise have been 
landed within ten days after the landing of such merchandise And every person 
who shall be appointed to ascertain the damage during the voyage of any goods, 
wares, or merchandise shall take and subscribe an oath or affirmation in the 
following form, to wit : 

[Here follows the oath.] 

The act of April 20, 1818, is as follows: 

[Act. of Apr. 20, 1818.] 

Sec. 9. And Tye it furtlier enacted, That, for the appraisement of goods, wares, 
or merchandise, required by this act, or by any other act concerning imports 
and tonnage, the President of the United States, by and with the advice and 
consent of the Senate, shall appoint, in each of the ports of Boston, New York,. 
Philadelphia, Baltimore, Charleston, and New Orleans, two persons well quali- 
fied to perform that duty, on the part of the United States, who, before they 
enter thereon, shall severally make oath diligently and faithfully to inspect 
and examine such goods, wares, or merchandise, as the collector may direct, 
and truly to report, to the best of their knowledge and belief, the true value 
thereof when purchased, at the place or places from whence the same were 
imported ; and when any appraisement is to be made in the said principal ports 
the two appraisers so appointed therein, together with a respectable resident 
merchant, chosen by the party in interest, and sworn in like manner to examine 
and report, shall make such appraisement, the said merchant having also made 



•220 CUSTOMS TARIFFS — ^1846 TO 1897. 

oath that he has no direct or indirect interest in the case; but when any 
appraisement is to be made in ports other than those above named, two 
respectable resident merchants, selected by the collector, together with a 
respectable resident merchant, chosen by the party in interest, who shall have 
severally taken the oaths required by this section, shall be the appraisers: 
Provided, That in any case wliere the party in interest shall decline or neglect 
to choose a respectable resident merchant to join in such appraisement, the 
<}Ollector shall make the selection necessary to the due execution of this act, 
and the appraisement so made by them, or a majority of them, shall be valid 
-and effectual in law; and the Secretary of the Treasury shall have authority 
to direct the appraisers for any collection district to attend in any other 
district for the purpose of appraising any goods, wares, or merchandise imported 
therein ; and for such service they shall, respectively, receive at the rate of 
five dollars a day whilst engaged therein, and at the rate of five dollars for every 
twenty-five miles in going to, and returning from, such district, which shall 
form no part of the salary provided for by this act. And the President of the 
United States is hereby authorized, in the recess of the Senate, to appoint the 
appraisers of the said ports, which appointment shall continue in force until 
the end of the next session of Congress. (Vol. 3, Stat. L., pp. 435-6.) 

The act of March 1, 1823, is as follows: 

[Act of Mar. 1, 1823.] 

Sec. 16. And be it further enacted, That, for the appraisement of goods, 
wares, or merchandise required by this or ony other act concerning imports 
and tonnage, the President of the United States shall, by and with the advice 
and consent of the Senate, appoint, in each of the ports of Boston, New York, 
Philadelphia, Baltimore, Charleston, Savannah, and New Orleans, two persons, 
well qualified to perform that duty, who, before they enter thereon, shall sever- 
ally make oath diligently and faithfully to examine and inspect such goods, 
wares, or merchandise, as the collector may direct, and truly to report, to the 
best of their knowledge and belief, the true value thereof, according to the 
provisions of the fifth section of this act ; and when any appraisement is to be 
made in any other port other than those above named, the collector shall appoint 
two respectable resident merchants, who, after having taken the oath required 
by this section, shall be the appraisers ; and the Secretary of the Treasury shall 
have authority to direct the appraisers for any collection district to attend in 
any other collection district for the purpose of appraising any goods, wares, or 
merchandise imported therein ; and the President of the United States is hereby 
authorized, in the recess of the Senate, to appoint the appraisers for the ports 
provided for in this section, which appointments shall continue in force until 
the end of the session of Congress thereafter. 

Sec. 18. And he it further enacted, That, in all cases where the owner, con- 
signee, importer, or agent shall be dissatisfied with the appraisement of any 
goods, wares or merchandise, made by the appraisers appointed under the 
sixteenth section of this act, it shall be lawful for him to employ, at his own 
expense, two respectable resident merchants, who, after being duly qualified 
according to the sixteenth section of this act, shall, together with the two 
appraisers appointed on the part of the United States, under this act, examine 
and inspect the goods, wares, or merchandise in question, and, after such 
examination and inspection, they shall report the value thereof, if they agree 
therein, and if not, the circumstances of their disagreement, to the collector ; 
and in case such owner, consignee, importer or agent shall be dissatisfied with 
such report and second appraisement, it shall be lawful for him to refer the 
ease to the Secretary of the Treasury, who shall be, and is hereby, authorized 
and empowered to decide thereon, or to require further testimony in the case, 
in such manner as he may deem proper, and to order the said goods, wares, or 
merchandise to be entered accordingly. (Vol. 3, Stat. L., pp. 735-6.) 

By the third section of the act of May 28, 1830 (vol. 4, Stat. 
L., p. 409), the rule of the act of 1823 was changed so that in 
case the merchant was dissatisfied with the action of the appraisers 
or the persons designated by the collector to make appraisements, the 
collector was authorized to designate one merchant and the owner, 
importer, or con^gnee another, and in case of their disagreement 



CUSTOMS TARIFFS — 1846 TO 1897. 221 

these two appraisers were authorized to designate an umpire, and 
their decision, or a majority of them, was declared final, except where 
they disagreed with the United States appraisers, and in such case 
the collector was authorized to decide between them. The section is 
as follows: 

[Act of May 28, 1830.] 

Sec. 3. And he it further enaeted, Tbat from and after the thirtieth day of 
September next, whenever goods of which wool or cotton is a component part, 
of similar kind, but different quality, are found in the same package, if not 
imported from beyond the Cape of Good Hope, it shall be the duty of the 
appraisers to adopt the value of the best article contained in such package as 
the average value of the whole, and if the owner, importer, consignee, or agent, 
for any goods appraised, shall consider any appraisement made by the appraisers 
or other persons designated by the collector too high, he may apply to the 
collector in writing, stating the reasons for his opinion, and having made oath 
that the said appraisement is higher than the actual cost and proper charges 
on which duty is to be charged, and also that he verily believes it is higher than the 
current value of the said goods, including said charges, at the place of expor- 
tation, the collector shall designate one merchant skilled in the value of such 
goods and the owner, importer, consignee, or agent may designate another, both 
of whom shall be citizens of the United States, who, if they cannot agree on 
an appraisement, may designate an umpire who shall also be a citizen of the 
United States, and when they or a majority of them shall have agreed, they 
shall report the result to the collector, and if their appraisements shall not agree 
with that of the United States appraisers, the collector shall decide between, 
them. (Vol. 4, Stat L., pp. 409-10.) 

The seventeenth section of the act of 1842 (vol. 5, Stat L., p. 564) 
provided that in case the merchant was dissatisfied with the appraise- 
ment, the collector should select two discreet and experienced mer- 
chants, and in case of their agreement it was to be final, and in case 
of disagreement the collector was to decide between them, and this 
action was to be final and conclusive as to value. 

The section is as follows : 

[Act of Aug. 30, 1842.] 

Sec. 17. And he it further enacted, That it shall be lawful for the appraisers- 
or the collector and naval officer, as the case may be, to call before them and 
examine, upon oath or affirmation, any owner, importer, consignee, or other per- 
son, touching any matter or thing which they may deem material in ascertain- 
ing the true market value or wholesale price of any merchandise imported, and 
to require the i)roduction, on oath or affirmation, to the collector or to any per- 
manent appraiser, of any letters, accounts, or invoices in his possession relating 
to the same, for which purpose they are hereby respectively authorized to ad- 
minister oaths and affirmations; and if any person so cjilled shall neglect or 
refuse to attend, or shall decline to answer, or shall, if required, refuse to 
answer in writing any interrogatories and subscribe his name to his dei)Osition 
or produce such papers, when so required, he shall forfeit and pay to the 
United States the sum of one hundred dollars; and if such person be the 
owner, importer, or consignee, the appraisement which the said appraisers, or 
collector and naval officer, where there are no legal appraisers, may make of 
the goods, wares, and merchandise, shall be final and conclusive, any act of 
Congress to the contrary notwithstanding; and any person who shall wilfully 
and corrujitly swear or affirm fa.lsely on such examination shall be deemed 
guilty of perjury ; and if he be the owner, importer, or consignee the mer- 
chandise shall be forfeited; and all testimony in writing or depositions taken by 
virtue of this section shall be filed in the collector's office and preserved for 
future use or reference, to be transmitted to the Secretary of the Treasury when 
he shall require the same; Provided, That if the importer, owner, agent, or con- 
signee of any such goods shall be dissatisfied with the appraisement, and shall 
have complied with the f-oregoing requisitions, he may forthwith give notice to- 



222 ' - CUSTOMS TARIFFS 1846 TO 1897. 

the collector, in writing, of such dissatisfaction; on the receipt of which the 
collector shall select two discreet and experienced merchants, citizens of the 
United States, familiar with the character and value of the goods in question, 
to examine and appraise the same, agreeably to the foregoing provisions ; and 
if they shall disagree, the collector shall decide between them ; and the appraise- 
ment thus determined shall be final, and deemed and taken to be the true value 
of said goods, and the duties shall be levied thereon accordingly, any act of 
Congress to the contrary notwithstanding : Provided also, That in all cases 
where the actual value to be appraised, estimated and ascertained as hereinbe- 
fore stated, of any goods, wares, and merchandise, imported into the United 
States, and subject to any ad valorem duty, or whereon the duty is regulated 
by or directed to be imposed or levied on the value of the square yard, or other 
parcel or quantity thereof, shall exceed by ten per centum or more the invoice 
value, then, in addition to the duty imposed by law on the same, there shall be 
levied and collected, on the same goods, wares, and merchandise, fifty per 
centum of the duty imposed on the same, when fairly invoiced. (Vol. 5, Stats. 
L., p. 564.) 

By the act of March 3, 1851 (vol. 9, Stat. L., p. 630), four ap- 
praisers were to be appointed, who are known in subsequent statutes 
as general appraisers, and wherever practicable in cases of appeal 
from the decision of the appraiser under the provisions of the seven- 
teenth section of the act of 1842, above alluded to, the collector was 
required to select one discreet and experienced merchant, to be asso- 
ciated with one of the appraisers appointed under the provisions of 
that act, who together were required to appraise the merchandise, and 
if they disagreed the collector decided between them, and the ap- 
praisement thus determined was declared final and conclusive, and 
deemed and taken to be the true value of the merchandise. This is 
practicall}^ the existing law, and under it, in cases of appeal, a mer- 
chant is selected by the collector, who, together with the general ap- 
praiser provided for by the act of March 3, 1851, appraise the mer- 
chandise, and their decision is final except, in case of disagreement, 
the collector decides between them, and then that decision is final. 
These four appraisers thus provided for are on duty in districts pre- 
scribed by the Secretary, one at Boston, one at New York, one at 
Philadelphia, and one at Baltimore. 

The act of March, 1851, is as follows : 

[Act of Mar. 3. 1851.] 

Sec. 3. And he it further enacted. That there shall be appointed by the Presi- 
dent of the United States, by and with the advice and consent of the Senate, 
four appraisers of merchandise, to be allowed an annual salary each of two 
thousand five hundred dollars, together with their actual traveling expenses, to 
be regulated by the Secretary of the Treasury, who shall be employed in visit- 
ing such ports of entry in the United States, under the direction of the said 
Secretary, as may be deemed useful by him for the security of the revenue, and 
■shall at such ports afford such aid and assistance in the appraisement of mer- 
chandise thereat as may be deemed necessary by the Secretary of the Treasury 
,to protect and insure uniformity in the collection of the revenue from customs; 
and wherever practicable, in cases of appeal from the decision of United States 
appraisers, under provisions of the seventeenth section of the tariff act of thir- 
tieth August, eighteen hundred and forty-two, the collector shall select one dis- 
creet and experienced merchant to be associated with one of the appraisers 
appointed under the provisions of this act, who together shall appraise the 
goods in question ; and if they shall disagree, the collector shall decide between 
them; and the appraisement thus determined shall be final, and deemed and 
taken to be the true value of said goods, and the duties shall be levied thereon 
accordingly, any act of Congress to the contrary notwithstanding. (Vol. 9. 
Stats. L., p. 630.) 

It will thus be seen by the citations from the various statutes on 
the subject that appraisements were originally made by merchants 



CUSTOMS TARIFFS — 1846 TO 1897. 223 

called in as experts to determine the value of merchandise concern- 
ing which there was doubt or dispute. As the foreign commerce of 
the country increased, it became necessary to appoint Government ap- 
praisers, who were authorized to appraise the goods in the first in- 
stance and in case of dissatisfaction by the importer, merchant ap- 
praisers were called at his expense to act with the official appraisers. 
The next change w^as, in case of such dissatisfaction merchants were 
called in, one to be selected by the importer and one by the collector, 
and another selected by these two as umpire in case of their disagree- 
ment with the first appraisement. This continued until 1842, when 
the section of that act heretofore quoted took away from the im- 
porter all control of appraisements, whether upon appraisement or 
reappraisement, and placed the wdiole direction thereof under the 
control of the collector of the port, he having absolute authority to 
select all persons whose duty it should be to appraise goods. It is 
true that the custom of calling in merchants was continued by that 
act, but their selection was to be in every case by the collector, and 
for the time being they were as much officers of the customs as were 
the official appraisers, being required to take an oath faithfully to dis- 
charge their duties. 

Since the act of 1842 the Government, through its proper officers, 
has had absolute control of all appraisements, and it may be added 
that although the methods have been from time to time changed as 
importations have increased, yet in every readjustment the Govern- 
ment has asumed larger control over appraisements. It is manifest 
that with an increase in value of imported merchandise from $28,- 
■000,000 in 1791 to $692,000,000 in 1887 the necessity for some radical 
change in this system is forced upon us. What might have been a 
perfectly satisfactory method in the former period, or even in 1842 
when the imports were but $88,000,000, proves at this time unreliable, 
dilatory, and very imperfect. The investigations of the committee 
clearly show that further revision and readjustment of this machinery 
of appraisement is required so as to place the control still more fully 
in the hands of permanent appraising officers, in order to meet the 
demands of increased activity in trade, the close margin upon which 
business is transacted, and the marvelous changes which have taken 
place in commercial intercourse and methods, which make it exceed- 
ingly inconvenient and well nigh impossible to select merchant ap- 
praisers wdio would be in all cases impartial. It has frequently hap- 
pened that importers have been chosen to appraise the merchandise 
of their competitors in business and have thus acquired knowledge 
valuable to themselves and prejudicial to their rivals. 

The committee believe, therefore, that the substitution of men 
expert in the work will secure to the importer a greater measure of 
justice than does the present system, and will insure greater facility 
in the appraisement of merchandise, thus relieving the collector 
from the constant and perpetual annoyance of selecting merchant 
appraisers in every instance of dissatisfaction, and at the same time 
insuring to the Government, and to importers as well, greater uni- 
formity as respects values at the different ports of the United States. 
The proposed change is to substitute for the merchant appraisers 
and collector a board of general appraisers, which would result in 
the final settlement of all questions of appraisal by an impartial 
board of experts. 



224 CUSTOMS TARIFFS — 1846 TO 1897. 

It may be said that it would be impossible for these general ap- 
praisers to become experts as to the varied classes of merchandise 
likety to be imjDorted, but, if that be so, they could always avail them- 
selves of the services of merchants who would be expert in every 
class of such goods. This section provides that either the collector 
or the importer, if dissatisfied with the appraisement, may have a 
reappraisement by one of the general appraisers, and if either should 
still be dissatisfied the matter is to be referred to a board of general 
appraisers, whose decision as to value shall be final and conclusive 
against the Government and the importer. 

Sections 13 and M are as follows : 

Sec. 13. Tlie decision of the collector as to the classification of imported mer- 
chandise, and as to the rate and amount of duties chargeable thereon, including: 
all dutiable costs and charges, and as to all fees, charges, and exactions of 
whatever character (excepting duties on the tonnage of vessels), shall be final 
and conclusive against all persons interested therein, unless the owner, im- 
porter, consignee, or agent of such merchandise, or the person paying such fees, 
charges, and exactions other than duties, shall, not before, but within, ten 
days after such ascertainment and liquidation of duties, as well in cases of 
merchandise entered in bond as for consumption, or within ten days after the 
payment of such fees, charges, and exactions, if dissatisfied with such decision, 
give notice in writing to the collector, setting forth therein distinctly and spe- 
cifically, and in respect to each entry or payment, the reasons for his objection 
thereto, and if the merchandise is entered for consumption shall pay the full 
amount of the duties and charges ascertained to be due thereon. Upon such 
notice and payment the collector shall transmit the entry and all the papers 
and exhibits connected therewith to the board of general appraisers, which 
shall be on duty at the port of New York, or of three general appraisers who 
may be desi,gnated by the Secretary of the Treasury for such duty at that port 
or at any other port, which board shall examine and decide the case thus sub- 
mitted, and their decision, or that of a majority of them, shall be final and 
conclusive upon all persons mterested therein (except in cases where an appli- 
cation shall be filed in the circuit court within the time and in the manner 
provided for in section fourteen of this act), and the entry thereof shall be 
reliquidated accordingly, including all dutiable costs and charges thereon, and 
all fees, charges, or exactions shall be paid in accordance with their decision. 

Sec. 14. If the owner, importer, consignee, or agent of any imported merchan- 
dise, or the collector, or the Secretary of the Treasury, shall be dissatisfied 
with the decision of the board of general appraisers, as provided for in section 
thirteen of this act, as to the construction of the law respecting the classifica- 
tion of such merchandise and the rate of duty imposed thereon under such 
classification, they, or either of them, may, within thirty days next after such 
decision, and not afterwards, apply to tlie circuit court of the United States 
within the district in which the matter arises for a review of the questions of 
law involved in such decision. Such application shall be made by filing in the 
office of the clerk of said circuit court a concise statement of the errors of law 
complained of, and a copy of such statement shall be served on the collector, 
or on the importer, owner, consignee, or agent, as the case may be. There- 
upon the court shall order the board of appraisers to transmit to said circuit 
court a certified statement of their findings of the facts involved in the case 
and their decision thereon ; and the facts so found and certified shall be final 
and conclusive upon the court ; which statement and certificate of the board 
of appraisers shall constitute the record in the circuit court, and said circuit 
court shall proceed to hear and determine the question of law involved in 
such decision, and the decision of such court shall be final, unless such court 
shall be of opinion that the qtiestion Involved is of such importance as to 
reqnire a review of such decision by the Supreme Court of the United States, 
in which case said circuit cotirt, or the judge making the decision, may, within 
thirty days thereafter, allow an appeal to said Supreme Court ; but an appeal 
shall be allowed on the part of the United States whenever the Attorney-Gen- 
eral shall apply for it within thirty days after the rendition of such decision. 
On such original application, and on any such appeal, security for damages 
and costs shall be given as in the case of other appeals in cases in which the 
United States is a party. Said Supreme Court shall have jurisdiction and 



CUSTOMS TARIFFS — 1846 TO 1897. 225 

power to review such decision, and may affirm, modify, or reverse such decision 
of such circuit court, and remand the case with such orders as may seem to it 
proper in the premises, which shall be executed accordingly. For the pur- 
poses of this section the circuit courts of the United States sliall be deemed 
always open, and said circuit courts, respectively, may establish, and from 
time to time alter, rules and regulations not inconsistent herewith for the pro- 
cedure in such cases as they shall deem proper. 

They relate to the classification and rate of duty, and provide 
methods of appeal from the decision of the collector thereon as pro- 
vided for in section 12, and are intended to take the place of sections 
2931 and 2932 of the Revised Statutes, as follows : 

[Revised Statutes, sees., 2931, 21J32.] 

Sec. 2931. On the entry of any vessel, or of any merchandise, the decision of 
the collector of customs at the port of importation and entry, as to the rate 
and amount of duties to be paid on the tonnage of such vessel or on such mer- 
chandise, and the dutiable costs and charges thereon, shall be final and conclu- 
sive against all persons interested therein, unless the owner, master, com- 
mander, or consignee of such vessel, in the case of duties levied on tonnage, or 
the owner, importer, consignee, or agent of the merchandise, in the case of 
duties levied on merchandise, or the costs and charges thereon, shall, within 
ten days after the ascertainment and liquidation of the duties by the proper 
officers of the customs, as well in cases of merchandise entered in bond as for 
consumption, give notice in writing to the collector on each entry, if dissatisfied 
with his decision, setting forth therein, distinctly and specifically, the grounds 
of his objection thereto, and shall within thirty days after the date of such 
ascertainment and liquidation, appeal therefrom to the Secretary of the Treas- 
ury. The decision of the Secretarj^ on such appeal shall be final and con- 
clusive; and such vessel, or merchandise, or costs and charges, shall be liable 
to duty accordingly, unless suit shall be brought within ninety days after the 
decision of the Secretary of the Treasury on such appeal for any duties which 
shall have been paid before the date of such decision on such vessel, or on 
such merchandise, or costs or charges, or within ninety days after the payment 
of duties paid after the decision of the Secretary. No suit shall be maintained 
in any court for the recovery of any duties alleged to have been erroneously 
or illegally exacted, until the decision of the Secretary of the Treasury shall 
have been first had on such appeal, unless the decision of the Secretary shall 
be delayed more than ninety days from the date of such appeal in case of an 
entry at any port east of the Rocky Mountains, or more than five months in 
case of an entry west of those mountains. 

Sec. 2932. The decision of the respective collectors of customs as to all fees, 
charges, and exactions of whatever character other than those relating to the 
rate and amount of duties to be paid on the tonnage of any vessel, or on mer- 
chandise and the dutiable costs and charges thereon, claimed by them, or by 
any of the officers under them, in the performance of their official duty shall 
be final and conclusive against all persons interested in such fees, charges, or 
exactions, unless the like notice that an appeal will be taken from such decision 
to the Secretary of the Treasury shall be given within ten days from the mak- 
ing of such decision, and unless such appeal shall actually be taken within 
thirty days from the making of such decision ; and the decision of the Secretary 
of the Treasury shall be final and conclusive upon the matter so appealed, 
unless suit shall be brought for the recovery of such fees, charges, or exactions 
within the period as provided for in the preceding section in regard to duties. 
No suit shall be maintained in any court for the recovery of any such fees, 
costs, and charges alleged to have been erroneously or illegally exacted until 
the decision of the Secretary of the Treasury shall have been first had on such 
appeal, unless such decision of the Secretary shall be delayed more than ninety 
days from the date of such appeal, in case of an entry at any port east of the 
Rocky Mountains, or more than five months in case of an entry west of those 
mountains. (Pages 567, 568.) 

It will be seen that the proposed sections are a radical departure 
from the existing law. The thirteenth section substitutes for the 
decision of the Secretary of the Treasury in all cases of appeal upon 
64467— S. Doc. 547, 60-2 15 



226 CUSTOMS TARIFFS 1846 TO 1897. 

questions of classification and rate of duty, and upon questions as to 
fees, charges, and exactions, the decision of the board of appraisers 
provided for in the preceding section, and confers upon said board 
in the first instance exclusive jurisdiction of all said questions. The 
fourteenth section confers upon the several circuit courts of the 
United States appellate jurisdiction upon all questions of law as re- 
spects classification and rate of duty, with a final determination by 
the Supreme Court of the United States in difficult cases, or in cases 
where the Attorney-General shall be of opinion that the matter in 
controversy^ should be appealed thereto. 

The intent and purpose of these two sections is to afford the im- 
porter and the Government a speedy decision upon every question of 
law and fact that can arise as respects the proper classification of 
merchandise and the rate of duty to be charged thereon. It is be- 
lieved that these two sections together will render substantial justice 
to th^ importer and to the Government. 

Sections 2931 and 2932 are derived from sections 14 and 15 of the 
tariff act of June 30, 1864, which are as follows : 

[Act of June 30. 1864.] 

Sec. 14. And he it further enacted, That on the entry of any vessel, or of any 
goods, wares, or merchandise, the decision of the collector of customs at the 
port of importation and entry, as to the rate and amount of duties to be paid 
on the tonnage of such vessel or on such goods, wares, or merchandise, and the 
dutiable costs and charges thereon, shall be final and couclus've against all 
persons interested therein, unless the owner, master, conniiander, or consignee 
of such vessel, in the case of duties levied on tonnage, or the ov\'ner, importer, 
consignee, or agent of the merchandise, in the case of duties levied on goods, 
wares, or merchandise, or the costs and charges thereon, shall w'thin ten days 
after the ascertainment and liquidation of the duties by the proper officers of 
the customs, as well in cases of merchandise entered in bond as for consump- 
tion, give notice in writhig to the collector on each entry, if dissatisfied with 
his decision, setting forth therein, distinctly and specifically, the grounds of his 
objection thereto, and shall, within thirty days after the date of such ascertain- 
ment and liquidation, appeal therefrom to the Secretary of the Treasury, whose 
decision on such appeal shall be final and conclusive: and such vessel, goods, 
wares, or merchandise, or cost and charges, shall be liable to duty accordingly, 
any act of Congress to the contrary notwithstanding, unless suit shall be 
brought within ninety days after the decision of the Secretary of the Treasury 
on such appeal for any duties which shall have been paid before the date of 
such decision on such vessel, or on such goods, wares, or merchandise, or costs 
or charges, or within ninety days after the payment of dut'es paid after the 
decision of the Secretary. And no suit shall be maintained in any court for 
the recovery of any duties alleged to have been erroneously or illegally exacted, 
until the decision of the Secretary of the Treasury shall have been first had on 
such appeal, unless sa^'d decision of the Secretary shall be delayed more than 
ninety days from the date of such appeal, in case of an entry at any port east 
of the Ko'cky Mountains, or more than five months in case of an entry west of 
those mountains. 

Sec. 15. And he it further enacted. That the decision of the respective col- 
lectors of customs as to all fees, charges, and exactions of whatever character, 
other than those mentioned in the next preceding section, clanned by them, or 
by any of the officers under them, in the performance of their official duty, shall 
be final and conclusive against all persons interested in such fees, charges, or 
exactions, unless the like notice that an ajipeal will be taken from such decision 
to the Secretary of the Treasury shall be given within ten days from the 
making of such decision, and unless such appeal shall actually be taken within 
thirty days from the making of such decision; and the decision of the Secretary 
of the Treasury shall be final and conclusive upon the matter so appealed, unless 
suit shall be brought for the recovery of such fees, charges, or exactions within 
the period as provided for in the next preceding section in regard to duties. 
And no suit shall be maintained in any court for the recovery of any such 



CUSTOMS TAKIFFS 1846 TO 1897. ■ 227 

fees, costs, and charges alleged to have been erroneously or illegally exacted, 
until the decision of tlie Secretary of the Treasury shall have been first had on 
such appeal, unless such decision of the Secretary shnll be delayed more than 
ninety days from the date of such appeal in case of an entry at any port east 
of the Kocky Mountains, nor more than five months in case of an entry west of 
those mountains. (Vol, 13, Stats. L., pp. 214, 215.) 

Previous to 1839 a person paying duties claimed by him to have 
been illegally exacted had a common-law right of action against the 
collector to whom the payment had been made, provided the person 
making such payment gave notice at the time of payment that the 
duties charged were too high, and that the party paying so paid in 
order to secure possession of his merchandise, and that he intended 
to sue to recover back the amount so erroneously paid, and provided 
that he also gave notice to the collector not to pay over the amount 
into the Treasury. Collectors of customs being thus personally 
liable, it was their practice to retain large sums of money in their 
possession on the ground that it had been paid under protest, and 
that they must indemnify themselves against liability. This evil of 
retention of moneys by collectors became so marked that by the sec- 
ond section of the act of March, 1839, all moneys were required to be 
paid into the Treasury. Said section is as follows : 

[Act of Mar. 3, 1839.] 

Sec. 2. And 6e it further enacted, That from and after the passage of this 
act all money paid to any collector of the customs, or to any person acting as 
such, for anascertained duties or for duties paid under protest against the rate 
or amount of dut.es charged, shall be placed to the credit of the Treasurer of 
the United States, kept and disposed of as all other money paid for duties is 
required by law, or regulation of the Treasury Department, to be placed to the 
credit of said Treasurer, kept and disposed of; and shall not be held by the said 
collector, or person acting as such, to await any ascertainment of dut'es, or the 
result of any litigation in relation to the rate or amount of duty legally charge- 
able and collectable in anyv case where money is so paid; but whenever it shall 
be shown to the satisfaction of the Secretary of the Treasury that in auy case 
of unascertained duties or duties paid under protest, more money has been paid 
to the collector, or person acting as such, than the law requires should have 
been paid, it shall be his duty to draw his warrant upon the Treissury in favor 
of the person or persons entitled to the overpayment, directing the said Trea.s- 
urer to refund the same out of any money iu the Treasury not otherwise appro- 
priated. (Vol. 5, Stats. L., pp. 34S-9.) 

It was held by the Supreme Court in the case of Carey v. Curtis 
(3 How., p. 236) that this act deprived the importer of all right 
of action in the courts for duty erroneously or illegally exacted 
from him. This decision of the court, therefore, left him no remedy 
but an appeal to the Secretary of the Treasury, who was authorized, 
whenever it was shown to his satisfaction in any case of unascertained 
duties, etc., to refund such overpayment. It thus being held that 
the importer was excluded by this act from commencing suit at com- 
mon law. Congress, on the 2Gth of February, 1845 (vol. 5, Stat. L., 
p. 727), provided that nothing in the act should be construed to take 
aAvay or impair the right of any person or persons to maintain a 
suit at common law. 

The law is as follows : 

[Act of Feb. 26, 1845.] 

Be it enacted hy the Senate and Ilonse of Representatives of the United States 
of America in Congress assenihled. That nothing contained in the second section 
of the act entitled "An act making appropriations for the civil and diplomatic 
expenses of Government for the year one thousand eight hundred and thirty- 



228 CUSTOMS TARIFFS — 1846 TO 1897. 

nine," approved on the third day of March, one thousand ^ight hundred and 
thirty-nine, shall take away, or be construed to take away or impair, the right 
of any person or persons who have paid or shall hereafter pay money, as and 
for duties, under protest to any collector of the customs, or other person acting 
as such, in order to obtain goods, wares, or merchandise, imported by him or 
them, or on his or their account, which duties are not authorized or payable 
in part or in whole by law, to maintain any action at law against such col- 
lector or other person acting as such, to ascertain and try the legality and valid- 
ity of such demand and payment of duties, and to have a right to a trial by 
jury touching the same according to the due course of law. Nor shall anything 
contained in the second section of the act aforesaid be construed to authorize 
the Secretary of the Treasury to refund any duties paid under protest ; nor 
shall any action be maintained against any collector to recover the amount of 
duties so paid under protest unless the said protest was made in writing and 
S'gned by the claimant at or before the payment of said duties, setting forth 
distinctly and specifically the grounds of objection to the payment thereof. 
(Vol. 5, Stats. L., p. 727.) 

And this provision continued in force until JiinQ 30, 1864, when the 
sections, 14 and 15, alread}^ quoted, were enacted. Since which time 
importers have been compelled to resort to the statutory remedy 
therein provided ; and by said sections the common laAV remedy which 
existed up to that time was taken away. This existing statutory 
remedy as to protests and appeals is found in sections 293i and 2932. 
The amount of litigation which has grown up under this method of 
procedure is enormous, and it is constantly increasing, particularly 
at the port of New York. Over 4,000 suits are now pending in the 
United States circuit court for the southern district of New York 
alone, and the number is constantly augmenting, notwithstanding the 
appointment of an additional circuit judge about a year ago for the 
trial of these cases. The Secretary of the Treasury in his last annual 
report calls especial attention to this condition of affairs and says: 

The calendar of customs suits in the southern district of New York has grown 
so large that there is no reasonable prospect of disposing of them in this gen- 
eration. A merchant who has suffered an illegal exaction of duties can not hope 
for a speedy trial of his cause, and justice is practically denied him. The laws, 
which were ostensibly enacted to prevent fraud by undervaluation, promote 
rather than suppress this evil. 

It should be said that some of these suits were begun as early as 
1858. It is impossible to compute the amount involved, so that the 
Government is menaced with unknown obligations amounting to 
many millions of dollars and always increasing. In addition to these 
suits there are more than 30,000 protests and appeals pending in the 
Treasury Department and in the New York custom-house dependent 
on this litigation. 

It is believed that the proposed sections will afford claimants a 
speedy, just, and efficacious remedy. The tribunal in the first in- 
stance will be composed of officers selected with a view to their 
peculiar fitness and qualifications for the duties devolving upon them. 
Their time and attention will be given exclusively to a study of the 
tariff laws, and to their j^ractical application, and they could readily 
hear and dispose of the cases as they might arise in an intelligent 
and satisfactory manner, but if they shall make a mistake as respects 
the true construction of the statutes relating to classification and rate 
of duty, a quick, speedy, and efficacious remed}^ is provided in the 
fourteenth section for a review^ of their decision as respects the law 
of the case, their finding of facts being conclusive upon the Govern- 
ment and the importer. 



CUSTOMS TAEIFFS — 1846 TO 1897. 229 

Under the present system all questions of classification and rate of 
duty are submitted to the Secretary of the Treasury upon appeal 
from the decision of the collector when the importer is dissatisfied 
with such decision. It is manifestly impossible for the Secretary of 
the Treasury, or for any Assistant Secretary of the Treasury, to give 
personal detailed consideration to these appeals, except in rare and 
important cases; therefore from necessity there has grown up in the 
Treasury Department a bureau or division of the Secretary's office 
which examines all these cases, and consequently in practice most of 
them are made up and decided by a chief of division in the Treasury 
Department, his decision, of course, being review^ed, but generally 
in a perfunctory way, either by the Secretary himself or b}^ one of 
the assistant secretaries. * 

In the opinion of the committee, a board such as is provided for 
by the sections under consideration, sitting at the place of importa- 
tion, and having easy access to all the facts and circumstances sur- 
rounding the case, including a view of the merchandise, could give 
much more intelligent consideration to the questions involved than 
could subordinates in the Treasury Department located in 
Washington. 

Section 15 is as follows : 

Sec. 15. That all decisions of the general appraisers and of the boards of 
general appraisers, respecting values and rates of duty, shall be preserved and 
filed, and shall be open to inspection under proper regulations to be prescribed 
by the Secretary of the Treasury. All decisions of the general appraisers shall 
be reported forthwith to the Secretary of the Treasury and to the board of gen- 
eral appraisers in New York, and the report of the board shall be accompanied, 
whenever practicable, by samples of the merchandise in question, and it shall 
be the duty of the said board, under the direction of the Secretary of the 
Treasury, to cause an abstract to be made and published of such decisions of 
the appraisers as they may deem important, and the decisions of each of the 
general appraisers and boards of general appraisers, which abstract shall contain 
a general description of the merchandise in question and of the value and rate 
of duty fixed in each case, with reference, whenever practicable, by number or 
other designation, to samples deposited in the place of samples at New York, 
and such abstract shall be issued from time to time, at least once in each week, 
for the information of customs officers and the public. 

and is intended to give the greatest publicity to the decisions of the 
general appraisers and boards of general a]}praisers in order that all 
parties interested may have at all times full knowledge of the values, 
classifications, and rates of duties. 
Section 16 is as follows: 

Sec. 16. That whenever imported merchandise is subject to an ad valorem 
rate of duty, or to a duty based upon or regulated in any manner by the value 
thereof, the duty shall be assessed upon the actual murker value or wholesale 
price of such merchandise, at the time of exportation to the United States, in 
the principal markets of the country from whence imported, and in the condi- 
tion in which such merchandise is there bought and sold fur exportation to 
the United States, or consigned to the United Stafe« for saie, including the 
value of all cartons, case^', crates, boxes, sacks, and coverings of m\y kind, and 
all other costs, charges, and expenses incident to placing the merchandise in 
condition packed ready for shipment to the United States; and if there oe used 
for covering or holding imported merchandise, whether dutiable vr free, any 
unusual material article or form, designed for use otherwise than in the bona 
fide transportation of such merchandise to the United Slates, additional duty 
shall be levied and collected upon such material or article at the rate to which 
the same would have been subject if separately imported. That the words 
*' value " or " actual market value " wherever used in this act or in any law 
relating to the appraisement of imported merchandise shall be constrned to 
mean the actual market value or wholesale price as defined in this section. 



230 ■ CUSTOMS TARIFFS ^1846 TO 18!i7. 

The object of this section is to do away with the difficulties which 
have resulted from the enactment of section 7 of the tariff act of 
1883 by which sections 2907 and 2908 of the Revised Statutes were 
repealed. These provisions are as follows: 

[Revised Statutes, sees. 2007, 2908.] 

Sec. 2907. In determining the dutiable value of merchandise, there shall be 
added to the cost, or to the actual v\^holesale price or general market value at 
the time of exportation in the principal markets of the country from whence 
the same has been imported into the United States, the cost of transportation, 
shipment, and transshipment, with all the expenses included, from the place of 
growth, production, or manufacture, whether by land or water, to the vessel in 
which shipment is made to the United States, the value of the sack, box, or 
covering ©f any kind in which such merchandise is contained, commission at 
the usual rates, but in no case le?s than two and a half per centum, and broker- 
age, export duty, and all other actual or usual charges for putting up, prepar- 
ing, and packing for transportation or shipment. All charges of a general char- 
acter incurred in the purchase of a general invoice shall be distributed pro rata 
among all parts of such invoice; and every part thereof charged with the duties 
based on value shall be advanced according to its proportion, and all wines 
or other articles paying specific duty by grades shall be graded and pay duty 
according to the actual value so determined. 

Sec. 21;0S. All ndditions made to the entered vnlue of merchandise for charges 
shall be regarded as part of the actual value of such merchandise, and if such 
addition shall exceed by ten per centum the value declared in the entry, in 
addition to the duties imposed by law, there shall be collected a duty of twenty 
per centum on such value. But nothing contained in this .-md the preceding 
section shall apply to long combing or carpet wools costing above twelve cents 
per pound, unless the charges so added shall carry the cost aboA'e twelve cents 
per pound, in which cpse one cent per pound duty shall be added: Provided, 
That this and the preceding section shall not be construed as impairing the pro 
visions relating to duties on the several classes of imported wools contained in 
section tvro thousand five hundred and four, under Schedule L. (Pages 563, 
5G4.) 

[Tariff act, Mar. .3, 1883.] 

Sec. 7. That sections twenty-nine hundred and seven and twenty-nine hun- 
dred and eight of the Revised Statutes of the United States and section fourteen 
of the act entitled "An act to amend the customs revenue laws, and to repeal 
moities," approved June twenty-second, eighteen hundred and seventy-four, be, 
and the same are hereby, repealed, and hereafter none of the charges imposed 
by said sections or any other provisions of existing law shall be estimated in 
ascertaining the value of goods to be imported, nor shall the value of the usual 
and necessary sacks, crates, boxes, or covering of any kind be estimated as part 
of their value in determining the amount of duties for which they are liable: 
Provided, That if any packages, sacks, crates, boxes, or coverings of any kind 
shall be of any material or form designed to evade duties thereon, or designed 
for use otherwise than in the bona fide transportation of goods to the United 
States, the same shall be subject to a duty of one hundred per centum ad 
valorem upon the actual value of the same. (Vol. 22, Stat, at Large, act of 
March 3, 1SS3, page 523.) 

The seventh section of the act of March 3, 1883, was interpreted by 
the Supreme Court of the United States in the case of Oberteuffer v, 
Robertson (U. S. Reports, 116, p. 499), in which the court held that 
the dutiable value of imported goods under that section is not their 
value in their marketable condition as bought and sold, but it is their 
value in their naked condition, stripped of all coverings of any kind, 
and excluding all costs for charges for wrapping, folding, ticketing, 
and other expenses of placing the goods in proper condition for sale. 
As a matter of fact, it is impossible to sell the goods in the condition 
in which they are required to be appraised by this decision, and 
equally impossible for the appraising officer to ascertain the market 



CUSTOMS TAEIFFS 1846 TO 1897. 231 

value of the merchandise, as in such condition it has no market value. 
The design of the proposed section is to have the market value of the 
merchandise appraised in the condition in which it is bought and sold 
for exportation to the United States, including all charges incident 
to placing the merchandise in condition, packed ready for shipment 
to the United States. 

It was provided in effect by the fourth section of the tariff act of 
1818 (3 Stat., 434) that the dutiable value of goods subject to ad 
valorem rates should include " all charges, except commissions, out- 
side packages, and insurance." 

[Act of Apr. 20, 18] 8.] 

Sec. 4. And be it further enacted, That the ad valorem rates of duty upon 
goods, wares, and merchandise shall be estimated by adding twenty per cent to 
the actual cost thereof if imported from the Cape of Good Hope, or from any 
island, port, or plnce beyond the same, and ten per cent on the actual cost 
thereof if imported from any other place or country, including all charges, 
except commissions, outside packages, and insurance. (3 Stats. L., p. 434.) 

The fifth section of the act of March 1, 1823 (3 Stat., 732), pro- 
vided that there should be added to the cost or value of goods subject 
to ad valorem duties " all charges except insurance," and the same 
proviso was re-enacted b}^ the fifteenth section of the act of July 14, 
1832 (4 Stat., 593). 

[Act of Mar. 1, 1823.1 

Sec. 5. And he it further enacted, That the ad valorem rates of duty upon 
goods, wares, and merchandise shall be estimated in the manner following: To 
the actual cost, if the same shall have been actually purchased, or the actual 
value, if the same shall have been procured otherwise than by purchase, at the 
time and place when and where purchased or otherwise procured, or to the 
appraised value, if appraised, except in cases where goods are subjected to the 
penalty provided for in the thirteenth section of this act, shall be added all 
charges, except insurance; and also twenty per centum on the said cost or value, 
and charges, if imported from the Cape of Good Hope, or any place beyond 
that, or from beyond Cape Horn, or ten per centum if from any other place or 
country; and the said rates of duty shall be estimated on such aggregate 
amount: Provided, That in all cases where any goods, wares, or merchandise, 
subject to ad valorem duty, shall have been imported from a country other than 
that in which the same were manufactured or produced, the appraisers shall 
value the same at the current value at the time of exportation in the country 
where the same may have been originally manufactui-ed or produced. (3 Stats. 
L., p. 732-3.) 

[Act of .July 14, 1832.] 

Sec. 15. And le it further enacted, That from and after the said third day of 
March, one thousand eight hundred and thirty-three, the ad valorem rates of 
duty on g<^ods, w^ares, and merchandise shall be estimated in the manner follow- 
ing : To the actual cost, if the same shall have been actuallj?- purchased, or the 
actual value, if the same shall have been procured otherwise than by purchase, 
at the time and place when and where purchased or otherwise procured, or to 
the appraised value, if appraised, shall be added all charges except insurance. 
(4 Stats. L., p. 593.) 

The sixteenth section of the tariff' act of August 30, 1842 (5 Stat., 
563), declared that there " shall be added all cost and charges except 
insurance, and including in every case a charge for commissions at 
the usual rates, as the true value at the port where the same may be 
entered upon which duties shall be assessed." 

The eighth section of the tariff act of July 30, 1846 (9 Stat., 43), 
made provision for additions by the importer upon entry to the cost 
or value given in the invoice and also declared that the person making 



232 CUSTOMS TAEirrS— 1846 TO 1897. 

entry might " add thereto all costs and charges which, under existing 
laws, would form part of the true value at the port where the same 
may be entered, upon which the duties shall be assessed." 

[Act of July 30, 1848.] 

Sec. S. And he it furtlier enacted, That it shpJl be lawful for tlie owner, con- 
signee, or agent of imports wliicli liare been actually purchased, on entry of the 
same, to make such addition in the entry to the cost or value given in the 
incoice as, in his opinion, may raise the same to the true market value of such 
imports in the principal markets of the country whence the importation shall 
have been made, or in which the goods imported shall have been originally 
manufactured or produced, as the case may be; and to add thereto all costs and 
charges which, under existing laws, would form part of the true value at the 
port where the same may be entered, upon which the duties should be assessed. 
And it shall be the duty of the collector within whose district the same may be 
imported or entered to cause the dutiable value of such imports to be appraised, 
estimated, and ascertained in accordance with the provisions of existing laws ; 
and if the appraised value thereof shall exceed by ten per centum or more the 
value so declared on the entry, then, in addition to the duties imposed by law 
on the same, there shall be levied, collected, and paid a duty of twenty per 
centum ad valorem on such appraised value: Provided, nevertheless. That 
under no circumstances shall the duty be assessed upon an amount less than 
the invoice value, any law of Congress to the contrary notwithstanding. (9 
Stats, at Large, p. 43.) 

Section 1 of the act of March 3, 1851 (9 Stat., 629), provided that 
all merchandise subject to ad valorem duty should be appraised at the 
period of exportation to the United States '* and to such value, or 
price, shall be added all costs and charges, except insurance, and in- 
cluding in every case a charge for commissions, at the usual rates, as 
the true value at the port where the same may be entered, upon which 
duties shall be assessed.'' 

[Act of Mar. 3, ]851.] 

Be it enacted hy the Senate and House of Representatives of the United States 
of America in Congress assembled, That in all cases where there is, or shall be 
imposed any ad valorem rate of duty on any goods, wares, or merchandise im- 
ported into the United States, it shall be the duty of the collector within whose 
district the same shall be imported or entered, to cause the actual market value 
or wholesale price thereof at the period of the exportation to the United States, 
in the principal markets of the country from which the same shall have been 
imported into the United States, to be appraised, estimated, and ascertained; 
and to such value or price shall be added all costs and charges, except insurance, 
and including in every case a charge for commissions at the usual rates as 
the true value at the port where the same may be entered, upon which duties 
shall be assessed. (9 Stats. L., pp. 629, 630.) 

The twenty-fourth section of the tariff act of June 30. 1864 (13 
Stat.. 216), provided as follows: 

[Act of June 30, 1864.] 

Sec. 24. And he it further enacted, That in determining the valuation of 
goods imported into the United States from foreign countries, except as herein- 
before provided, upon which duties imposed by any existing laws are to be 
assessed, the actual value of such goods on shipboard at the last place of ship- 
ment to the United States shall be deemed dutiable value. Aaid such value 
shall be ascertained by adding to the value of such goods at the place of growth, 
production, or manufacture the cost of transportation, shipment, and trans- 
shipment, with all the expenses included from the place of growth, production, or 
manufacture, whether by land or water, to the vessel in which shipment is made 
to the United States, the A^alue of the sack, box, or covering of any kind in 
which such goods are contained, commission at the usual rate, in no case less 
than 2i per centum, brokerage, and all export duties, together with all costs 



CUSTOMS TARIFFS 1846 TO 1897. 233 

and charges, paid or incurred for placing said goods on shipboard, and all other 
proper charges specified by law. (13 Stat., 216.) 

This section was repealed by the seventh section of the tariff act of 
March 3, 1865 (13 Stat., 494), which declared that- 
All acts and parts of acts requiring duties to be asg-essed upon commissions, 
brokerage, costs of transportation, shipment, transshipment, and other like costs 
and charges incurred in placing any goods, wares, or merchandise on ship- 
board * * * are hereby repealed. 

[Act of Mar. 3, 1865.] 

Sec. 7. And he it further enacted, That in all cases where there is or shall be 
imposed any ad valorem rate of duty on any goods, wares, or merchandise im- 
ported into the United States, and in all cases where the duty impos^ed by law 
shall be regulated by, or directed to be estimated upon, the value of the square 
yard, or of any specific quantity or parcel of such goods, wares, or merchandise, 
it shall be the duty of the collector within whose district the same shall be 
imported or entered, to cause the actual market value or wholesale price 
thereof, at the period of the exportation to the United States in the principal 
markets of the country from which the same shall have been imported into 
the United States, to be appraised, and such appraised value shall be considered 
the A\alue upon which the duty shall be assessed. That it shall be lawful for 
the owner, consignee, or agent of any goods, wares, or merchandise which shall 
have been actually purchased or procured otherwise than by purchase, at the 
time, and not afterwards, when he shall produce his original invoice or invoices 
to the collector, and make and verify his written entry of his goods, wares, or 
merchandise, as provided by section thirty-six of the act of March two, seven- 
teen hundred and ninety-nine, entitled "An act to regulate the collection of 
duties on imports and tonnage," to make such addition in the entry to the cost 
or value given in the invoice as in his opinion may raise the same to the actual 
market value or wholesale price of such goods, wares, or merchandise at the 
period of exportation to the United States, in the principal markets of the 
country from which the same shall have been imported; and it shall be the 
duty of the collector within whose district the same may be imported or entered to 
cause such actual market value or wholesale price to be appraised in accordance 
with the provisions of existing laws, and if such appraised value shall exceed 
by ten per centum or more the value so declared in the entry, then, in addition 
to the duties imposed by law on the same, there shall be levied, collected, and 
paid a duty of twenty per centum ad valorem on such appraised value: Pro- 
vided, That the duty shall not be assessed upon an amount less than the hivoice 
or entered value, any act of Congress to the contrary notwithstanding : And 
provided fu7'tJier, That the sections twenty-third and twenty-fourth of the act 
approved June thirtieth, eighteen, hundred and sixj^-four, entitled "A.n act to 
increase duties on imports and for other purposes," and all acts and parts of 
acts requiring duties to be assessed upon commission, brokerage, costs of trans- 
portation, shipment, transshipment, and other like cost and charges incurred 
in placing any goods, wares, or merchandise on shipboard, and all acts or parts 
of acts inconsistent with the provisions of this act, are hereby repealed. (13 
Stats. L., pp. 493-4.) 

By section 9 of the act of July 28, 1866 (14 Stat., 330), it was de- 
clared — 

That in determining the dutiable value of merchandise hereafter imported, 
there shall be added to the cost, or to the actual wholesale price or general 
market value at the time of exportation in the principal markets of the country 
from whence the same shall have been imported into the United States, the cost 
of transportation, shipment, and transshipment, with all the expenses included 
from the place of growth, production, or manufacture, whether by land or water, 
to the vessel in which shipment is made to the United States ; the value of the 
sack, box, or covering of any kind in which such goods are contained ; com- 
mission at the usual rates, but in no case less than two and a half per centum ; 
brokerage, export duty, and all other actual or usual charges for putting up, 
preparing, and packing for transportation or shipment. 

This section appears in the Revised Statutes as section 2907. 



234 CUSTOMS TARIFFS — ^1846 TO 189^. 

From this review of the legislation on the subject it will be seen 
that from the act of March 1, 1823, to the act of March 3, 1883, the 
cost of coverings and other charges formed part of the dutiable value, 
except during the short period between the acts of March 3. 18G5, 
and July 28, 1866, and it is understood that the difficulties of adminis- 
tering the law exempting coverings during that short period led to 
the speedy return to the previous rule. 

The attention of Congress has been repeatedl}^ called by the Secre- 
tary of the Treasury to the insuperable difficulties in the way of ad- 
ministering the present law as construed by the courts and by the 
Attorney-General. Under date of April 26, 1886, the present Secre- 
tary of the Treasury, in a communication to the Hon. A. S. Hewitt, 
says : 

The effect of this clecisioii is to reduce materially, but in au irregular and un- 
certain manner, the duties upon all merchandise subject to ad valorem rates, 
and to afford advantage to those importers who are least scrupulous. 

In a report dated November 27, 1886, he says, after reciting very 
fully and pointedly the troubles experienced in administering said 
section, that — 

The law, requiring as it now does the appraising officer to find the market 
value of articles at the time and place of exportation, and at the same time 
directing them to find such value in a condition in which the articles are not 
sold at that time and place, or at any time or place, presents difficulties which 
call for an amendment of the law. At present every advantage is offered to 
the unscrupulous and every disadvantage to the conscientious importer. 

As affording a full statement of the defective character of the legis- 
lation contained in section 7 of the tariff act of 1883, the -following 
extracts from a letter of Special Agents Tingle and Tichenor to the 
Secretary of the Treasury under date of November 4, 1886 (see vol. 
2, report of the Secretary on the collection of duties for 1886. pp. 
13D to IM) : 

* * * * * * 41 

(1) Whether customs administration is feasible in respect to the coverings 
of imported goods under the law as expounded by the Attorney-General (S. S. 
77G6, 7781). 

Upon the first proposition the officers coi;sulted substantially concurred in 
the opinion that it is not feasible to administer the law as construed by the 
Attorney-General — that is to say, to appraise and classify merchandise in 
-accordance with the ruling which requires appraisers to ascertain and appraise 
the actual market value of the merchandise per se, divested of all coverings 
and of all costs for folding, packing, ticketing, papering, cartons, boxes, etc., 
all of which are incident to and part of the cost of putting the merchandise 
into the condition in which it is bought and sold. In most cases merchandise 
is never bought and sold in its naked condition. Its market value per se, as 
now construed, can not, therefore, be ascertained, because it has no market 
value in that condition. The best the appraiser can do is to seek to ascertain 
the cost of the various processes and items necessary to place the goods per se 
in marketable condition and deduct such cost from the value of the goods as 
bought and sold. To do this is practically impossible in most cases, and 
therefore recourse is had to arbitrary methods and estimates, adopted by each 
examiner or appraiser, which are naturally different at different ports. To 
obtain uniform bf.-ses for such estimates is impracticable, because the cost of 
putting goods into marketable condition varies in every locality and with 
every manufacturer. The result is that two importers will often pay a dilfer- 
ent amount of duty upon goods of precisely the same character and value, 
imported at the same time from the same place. The method and cost of pre- 
paring and putting up may be and often is different as to the same goods sold 
to different buyers. They also vary at different seasons for the same buyers. 
Goods, such as gloves, handkerchiefs, hosiery, and various other articles, are 



CUSTOMS TAKIFFS — ^1846 TO 1897. 235' 

frequently put up in expensive ornamentnl cartons or boxes costing more than 
tlie merchandise they contain. The covering is intended to mal^e the article 
attractive and salable, and the gross price for the whole constitutes the value 
of the thing bought and sold. At the same time goods of the same character 
and value may be put up in cartons costing a mere trifle, and yet tlie merchan- 
dise pays the same duty as in the previous case, although costing but half aitv 
much. 

The law, as interpreted by the Attorney-General and the courts, has added 
infinitely to the difficulties of the <nppraising oflicers, and has multiplied the 
inconsistencies and inequalities of the tariff to such an extent that regularity 
and uniformity in administration are impossible. 

It reduces the duties collected upon almost all imported merchandise subject 
to rates bt'sed upon value, but in irregular, variable, and eccentric ways, the 
largest reductions being often upon goods dutiable at the lower rates. For 
instance, upon dress silks, dutiable at 50 per cent, the reduction in value for 
coverings would be not more than 1 per cent, while upon blacking, dutiable at 
25 per cent, the reductions allowed for coverings would be from 50 to 75 per 
cent of the total value. In the one case 49* per cent duty is collected, and 
in the other from 6i to 12| per cent duty is collected upon the value of the 
article as actually purchased. 

The reduction is nol uniform throughout the tariff schedules, nor is it uni- 
form as to the same goods inclu.ded in the same schedule. It may be said that 
owing to the unknown and uncertain conditions attaching to every invoice nO' 
two importers pay the same duty upon the same article. An appraiser passing 
regularly the same goods may endeavor to make his own action uniform in 
this regard, but there can be no uniformity among all the appraisers at the 
several ports. 

When the appraising otlicer is deprived of the fundamental guide in ap- 
praisements, viz, the value of the goods in the condition in which they are- 
bought and sold, he is at sea without chart or compass. Under present in- 
structions, in order to determine the value of what are called the goods per se,. 
he is required to find the value of non-dutiable items which have no market 
value apart from the goods to which they belong and of which they are a 
part, which value can not therefore be ascertained by any satisfactory 
method. * * * 

All of the officers concr.rred in the view that the best plan to simplify ad- 
ministration and to do .iustice to all concerned would be to assess duty upon 
the value of merchandise in the precise condition in which it is put on board 
the vessel for exportation to the United States, including all costs and ex- 
penses of placing it in that condition. * * * 

Experience and investigation have led to the conchision that the 
only jnst, certain, and simple basis for dutiable value is the mer- 
chandise in the complete and packed condition in which it is pre- 
sented to the eye of. the appraising officer, and this is what the 
proposed section is intended to accomplish. While adopting this 
principle, the section does not restore as dutiable items the charges 
for inland transportation, shipment and transshipment, commis- 
sions, brokerage, insurance, export duties, etc., provided in sections 
2907 and 2908, Revised Statues, which the act of 1883 repealed, and 
which have been deemed unnecessary and objectionable. It also 
omits the provision for penal duty of 100 per cent on coverings, in 
certain cases provided by section 7 of the act of 1883, but subjects 
unusual coverings in such cases to the duty only to which they would 
be liable if imported separately. 

Section 17 is as follows : 

Sec. 17. That in all suits or informations brought, where any seizure has 
been made pursuant to any act providing for or regulating the collection of 
duties on imports or tonnage, if the property is claimed by any person, the 
burden of proof shall lie upon such claimant: Provided, That probable cause 
is shown for such prosecution, to be judged of by the court. 

This section is intended to take the place of section 16 of the act 
entitled "An act to amend the customs revenue laws and to repeal 



236 CUSTOMS TAEIFFS — ^1846 TO 1897. 

moieties," approved June 22, 1874, and to practically restore section 
909 of the Revised Statutes, which section is derived from section 71 
of the act of 1799 (1 Stat. L., p. 678) , as follows : 

[Act of Mar. 2, 1799.] 

Sec. 71. And he it farther enacted, That if any officer or other person exe- 
cating or aiding or assisting in tlie seizure of goods shall be sued or molested 
for anything done in virtue of the powers given him by this act, or by virtue 
of a warrant granted by any judge or justice, pursuant to law, such officer or 
other person may plead the general issue, and give this act and the special 
matter in evidence; and if in such suit the plaintiff is nonsuited, or judgment 
passed against him, the defendant shall recover double costs; and in actions, 
suits, or informations to be brought, where any seizure shall be made pursuant 
to this act, if the property be claimed by any person, in every such case the 
onus prohandi shall lie upon such claimant. And if any person shall forcibly 
resist, prevent, or impede any officer of the customs or their deputies, or any 
person assisting them, in the execution of their duty, such person so offending 
shall for every such offense be fined in a sum not exceeding four hundred 
dollars. And if any master, or other person having the charge or command 
of any ship or vessel coming into or arriving at any port or place within the 
United States, shall obstruct or hinder, or shall be the cause or means of any 
obstruction or hindrance with such an intent, to any officer of the customs 
or revenue, in going on board such ship or vessel for the purpose of carrying 
into effect any of the revenue laws of the United States, he shall forfeit for 
every such offense a sum not exceeding five hundred dollars, nor less than 
fifty dollars; but the onus proMndi shall lie on the claimant only where 
probable cause is shown for such prosecution, to be judged of by the court 
before whom the prosecution is had. (1 Stat. L., p. 678.) 

[Revised Statutes, sec. 909.] 

Sec. 909. In suits or informations brought, where any seizure is made pur- 
suant to any act providing for or regulating the collection of duties on imports 
or tonnage, if the property is claimed by any person, the burden of proof shall 
lie upon such claimant: Provided, That probable, cause is shown for such 
prosecution, to be judged of by the court. (Page 172.) 

[Antimoiety act, June 22, 1874.] 

Sec. 16. That in all actions, suits, and proceedings in any court of the United 
States now peuding or hereafter commenced or prosecuted to enforce or de- 
clare the forfeiture of any goods, wares, or merchandise, or to recover the 
value thereof, or any other sum alleged to be forfeited by reason of any viola- 
tion of the provisions of the customs revenue laws, or any of such provisions, 
in which action, suit, or proceeding an issue or issues of fact shall have been 
joined, it shall be the duty of the court, on the trial thereof, to submit to the 
jury, as a distinct and separate proposition, whether tlie alleged acts were done 
with an actual intention to defraud the United States, and to require upon 
such proposition a special finding by such jury, or if such issues be tried by 
the court without a jury, it shall be the duty of the court to pass upon and 
decide such proposition as a distinct and separate finding of fact, and in such 
cases, unless intent to defraud shall be so found, no fine, penalty, or forfeiture 
shall be imposed. (18 Stats. L., p. 189.) 

The seventy-first section of the act of 1799 continued in force 
through all the mutations and changes of custom laws until the act 
of 1874 was passed, and at various times has been interpreted by the 
courts. These interpretations are set forth in a letter written by 
Judge Biatchford to Secretary Manning, and found on page 869 of 
the Finance Eeport for 1885, vol. 2. 

In the administration of the law since 1874 it has been found im- 
possible to secure forfeitures in any case, as under that section a 
special finding of fraudulent intent is necessary. 



CUSTOMS TARIFFS — 1846 TO 1897. 237 

Section 18 is as follows: 

Sec. 18. That nil fees exacted and oatlis administered by otficers of the cus- 
toms, except as provided in tiiis act, under or by virtue of existin.tr laws of the 
United States, upon the entry of imported goods and the passing thereof through 
the customs, and also upon all entries of domestic goods, wares, and mer- 
chandise for exportation, be, and the same are hereby, abolished ; and in case 
of entry of merchandise for exportation, a declaration, in lieu of an oath, shall 
be filed, in such form and under such regulations as may be prescribed by the 
Secretary of the Treasury; and the penalties provided in the fifth section of this 
act for false statements in such declaration sliall be applicable to declarations 
made under this section: Proviiled, That where such fees, under existing laws, 
constitute, in whole or in part, the compensation of any officer, such officer 
shall receive, from and after the passage of this act, a fixed sum for each year 
equal to the amount which he would have been entitled to receive as fees for 
such services during said year. 

It is proposed b}^ this section to abolish fees now collected upon 
entry of merchandise either for importation or exportation. The 
necessity for custom-house fees no longer exists. They were origi- 
nally authorized to secure compensation to the collectors of customs, 
who were allowed only a nominal salary, and were required to be paid 
for their services and to defray the expenses of clerk hire in their 
offices out of fees received. Repeated changes in the laws have so 
reduced the amount of these fees that they are now insufficient to 
defray these expenses, and the deficiency is now made up from the 
appropriation for collecting the revenue from customs. The amount 
of such fees collected and accounted for at the large ports, where col- 
lectors are compensated by salaries in lieu of all fees, Y\^as for the last 
fiscal year, as shown by the report of the Secretary, $144,817.53. 
That collected at other ports and retained as official compensation 
amounts to probably not more than $100,000 per annum, a large re- 
duction having been made recently in such fees by the provisions of 
the shipping act relieving American vessels from such fees. An 
amount equal to the fees so abolished is, however, paid to collectors 
from the Treasury under the shipping act, and the proviso in the 
proposed section makes the same regulation as to the compensation 
of collectors under this act. 

The collection of custom-house fees, particularly at the large ports, 
is expensive, causes inconvenience and annoyance to the public, and 
has given rise to irregularities. These fees are not needed by the 
Government, and constitute a useless and obnoxious tax. This sec- 
tion also abolishes custom-house oaths. These provisions have had 
the approval of several Secretaries of the Treasury and will doubt- 
less be welcomed with satisfaction by the interests affected. 

Section 19 is as follows: 

Sec. yj. That no allowance for damage to goods, wares, and merchandise 
imported into the United States sliall hereafter be made in the estimation and 
liquidation of duties thereon ; but the importer thereof may, within ten days 
after entry, abandon to the Government all or any portion of goods, wares, and 
merchandise included in any invoice, and be relieved from the payment of the 
duties on the portion so abandoned: Provided, That the portion so abandoned 
shall amount to ten per centum or over of the total value or quantity of the 
invoice. 

The purpose of this section is to abolish damage allowances on im- 
ported goods, now authorized by section 2927 of the Revised Statutes, 
which is taken from section 52 of the act of March 2, 1799. (Vol. 1; 
Stats, at Large, p. 665.) 



238 CUSTOMS TARIFFS 1846 TO 1897. 

[Act of Mar. 2, 1799.] 

Sec. 52. And hQ it further enacted, That all goods, wares, and merchandise 
of which entry shall have been made incomplete, or without the specifications 
of particulars, either for want of the original invoice or invoices, or for any- 
other cause, or which shall have received damage during the voyare, to be 
ascertained by the proper otticers of the port or district in which the said goods, 
wares, or merchandise shall arrive, shall be conveyed to some warehouse or 
storehorse, to be designated by the collector, in the parcels or packages con- 
taining the same, there to remain with due and reasonable care, at the expense 
:and risk of the owner or consignee, under the care of some proper officer, until 
the particulars, cost, or value, as the case may require, shall have been ascer- 
tained either by the exhibition of the original invoice or invoices thereof, or by 
fil)praisement at the option of the owner, importer, or consignee, in manner 
Lereaftei- provided, and until the duties thereon shall have been paid, or secured 
to be paid, and a permit granted by the collector for the delivery thereof. And 
for the appraisement of goods, wares, and merchandise not accompanied with 
the original invoice of their cost, or to ascertain the damage thereon received 
during the voyage, it shall be lawful for the collector, and upon the request of 
the party he is required to appoint one merchant, and the owner, importer, oi* 
consi; nee to appoint another, who shall appraise or value the said goods, wares, 
and merchandise accordingly, which appraisement shall be subscribed by the 
parties making the same, and be verified on oath or affirmation before the said 
collector; which oath or affirmation shall be in the form following, to wit: 

[Here follows form of oath.] 

And in respect to articles that have been damaged during the voyage, as 
aforesaid, whether subject to a duty ad valorem or which are chargeable with 
si)ecific duty, either by number, weight, or measure, the appraisers as aforesaid 
shall in like manner ascertain and certify to what rate or percentage the said 
goods, wares, or merchandise are damaged, and the rate or percentage of dam- 
age so ascertained and certified shall be deducted from the original amount, 
sul>.1ect to a duty ad valorem, or from the actual or original number, weirht, or 
measure on which specific duties would have been computed: Provided, That 
no allowance for the damage on any goods, wares, and merchandise that have 
been entered, and on which the duties have been paid or secured to be paid, 
and for v\'hich a permit has been granted to the owner or consignee thereof, and 
which may on examining the same prove to be damaged, shall be made, unless 
proof to ascertain such damage shall be lodged in the custom-house of the port 
or place where such goods, wares, or merchandise have been landed, within 
ten days after the landing of such merchandise. And every person who shall 
be aiM'ointed to ascertain the damage during the voyage of any goods, wares, 
or merchandise shall take and subscribe an oath or affirmation in the following 
form, to wit : 

[Here follows form of oath.] 

[Revised Statutes, Sec. 2927.] 

Sec. 2027. In respect to articles that have been damaged during the voyage, 
whethei* subject to a duty ad valorem or chargeable with a specific duty, either 
by number, weight, or measure, the appraisers shall ascertain and certify to 
what rate or percentage the merchandise is damaged, and the rate of percentge 
of damage, so ascertained aud certified, shall be deducted from the original 
amoiiut. subject to a duty ad valorem, or from the actual or original number, 
weight, or measure, on which specific duties would have been computed. No 
allowance, however, for the damage on any merchandise that has been entered, 
and on which the duties have been paid or secured to be paid, and for which a 
permit has been granted to the owner or consignee thereof, and which may, on 
examining the same, prove to be damaged, shall be made, unless proof to 
ascertain such damage shall be lodged in the custom-house of the i)ort where 
such merchandise has been landed within ten days after the lauding of such 
merchandise. (I'age 5GG.) 

The committee made an extended investigation of this question of 
damage allowances, and allhough the testimon}^ Avas somewhat con- 
flicting the general judgment of merchants seemed to be that it was 



CUSTOMS TARIFFS — 1846 TO 1897. 239 

safer to abolish all damage allowances rather than to continue the 
evils which result from the present system. 

The committee, instead of recommending the total abolition, have 
provided in this section that no allowance for damage shall hereafter 
be made in the estimation, and liquidation of duties, but that the im- 
porter may abandon to the Government such portion of the merchan- 
dise damaged, provided such portion amounts to 10 per cent of the 
whole entr}^ No harm would result from this, as the importer could 
amply protect himself by insurance at a very slight cost, and in case 
of actual damage, by abandonment as provided by section 19 of this 
bill. 

Section 20 is as follows: 

Sec. 20. That wlienever it shall be shown to the satisfactiou of the Secretary 
of the Treasury that, in any case of unascertained or estimated duties, more 
money has been paid to or deposited with, a collector of customs than as has 
been ascertained by final liquidation thereof the law required to be paid or 
deposited, the Secretary of the Tre;^sury shall direct the Treasurer to refund 
and pay the same out of any money in the Treasury not otherwise appropriated. 
The necessary moneys therefor are herel^y appropriated, and this appropriation 
shall be deemed a permanent indefinite appropriation; and the Secretary of the 
Treasury is hereby authorized to correct manifest clerical errors in any entry 
or liquidation, whether for or against the Government, at any time witliin one 
year of the date of such entry, but not afterwards. 

This section is a modification of sections 3012^ and 3013 of the 
Eevised Statutes, the changes made being only such as become neces- 
sary to conform the law with respect to the refund of overpaj^ments 
to the provisions of sections 12, 13, and 14 of the present bill. With 
this exception, it changes in no respect the existing modes of refund 
in cases of overpayment. 

[Revised Statutes, sees. 30121, 3013.] 

Sec. 30121. Whenever it shall be shown to the satisfactiou of the Secretary 
of the Treasury that, in any case of unascertained duties, or duties or other 
moneys pnid under protest and appeal, as hereinbefore provided, more money 
has been paid to the collector, or person acting- as such, than the law requires 
should have been paid, the Secretary of the Treasury shall draw his warrant 
upon the Treasurer in favor of the person entitled to the overpayment, directing 
the Treasurer in favor of the person entitled to the overpayment, directing 
wise api)ropriated. 

Sec. 3013. Whenever it shall be shown to the satisfaction of the Secretary of 
the Treasury that more moneys have been paid to the collector of customs, or 
others acting as such, than the law requires, and the party has failed to comply 
with the requirements relating to appeals to the Secretary of the Treasury, and 
the Secretary of the Treasury shall be satisfied that such noncompliance with 
the requirements as above stated was owing to circumstances beyond the conti'ol 
of the importer, consignee, or agent making such payments, he may draw his 
warrant upon the Treasurer in favor of the person entitled to the overpayment, 
directing the Treasurer to refund the same out of any money in the Treasury 
not otherwise appropriated. (Page 5S0.) 

Section 21 is as follows: 

Sec. 21. That from and after the taking effect of this act, no collector or 
other officer of the customs shall be in any way liable to any owner, importer, 
consignee, or agent of any merchandise, or any other person, for or on account 
of any rulings or decisions as to the classification of said merchandise or the 
duties charged thereon, or the collection of any dues, charges, or duties on or on 
account of said merchandise, or any other matter or thing as to which said 
owner, importer, consignee, or agent of such mei-chandise might, undei* this act, 
be entitled to appeal from the decision of said collector or other otficer, or from 
any board of appraisers provided for in this act. 



240 CUSTOMS TARIFFS — ^1846 TO 1897. 

This section is intended to relieve collectors and other officers of the 
customs from suits as respects any matter or thing wherein the owner^ 
importer, consignee, or agent is authorized to appeal from any de- 
cision provided for in this act. 

Having provided a complete remedy by sections 12, 13, and 14 for 
every case that can arise upon the importation of goods, it is thought 
wise by the committee to insert this section, so that Avhere such appeal 
is authorized no other remedy shall be allowed. 

Sections 22 and 23 are as follows : 

Sec. 22. Tliat any person wJio shall give, or offer to give, or promise to give 
any monej' or thing of value, directly or indirectly, to any customs officer, in 
consideration of or for any act or omission contrary to law in connection with or 
pertaining to the importation, appraisement, entry, examination, or inspection 
of goods, wares, or merchandise, including herein any baggage, or of the liquida- 
tion of the entry thereof, shall, on conviction thereof, be fined not exceeding two 
thousand dollars, or be imprisoned at hard labor not more than one year, or 
both, in the discretion of the court; 'and evidence of such giving, or offering, or 
promising to give, satisfactory to the court in which such trial is had. shall be 
regarded as prima facie evidence that such giving, or olt'ering, or promising was 
contrary to law, and shall put upon the accused the burden of proving that such 
act was innocent, and not done with an unlawful intention. 

Sec. 23. That any officer or servant of_the customs or of the United States 
who shall, excepting for lawful duties or fees demand, exact, or receive from 
any person, directly, or indirectly any money or thing of value, in connection 
with or pertaining to the importation, appraisement, entry, examination, or in- 
spection of goods, wares, or merchandise, including herein any baggage or liqui- 
dation of the entiy thereof, on conviction thereof shall be fined not exceeding 
five thousand dollars, or be imprisoned at hard labor not more than two years, 
or both, in the discretion of the court. And evidence of such demanding, exact- 
ing, or receiving, satisfactory to the court in which such trial is had, shall be 
regarded as prima facie evidence that such demanding, exacting, or receiving 
was contrary to law, and shall put upon the accused the burden of proving 
that such act was innocent and not with an unlawful intention. 

These sections are directed against abuses, especially at the port of 
Kew York, in connection with the examination of passengers' baggage 
arriving from abroad. The existing provisions of law upon this sub- 
ject, sections 5451, 5452, 5501, 5502, Eevised Statutes, have been found 
in practice inadequate to meet such cases. This additional legislation 
is advisable to protect alike importers and the Government from un- 
lawful exactions and to insure the punishment of those who may be 
guilty of corrupt jDractices in the administration of the customs laws. 

Section 24 is as follows : 

Sec. 24. That sections twenty-eight hundred and eight, twenty-eight hundred 
and thirty-eight, twenty-eight hundred and thirty-nine, twenty-eight hundred 
and forty-one, twenty-eight hundred and forty-three, twenty-eight hundred and 
forty-four, twentj-eight hundred and forty-five, twenty-eight hundred and fifty- 
three, twenty-eight hundred and fifty-four, twenty-eight hundred and fifty-six, 
twenty-eight hundred and fifty-eight, twenty-eight hundred and sixty, twenty- 
nine hundred, twenty-nine hundred and two, twenty-nine hundred and five, 
twenty-nine hundred and seven, twenty-nine hundred and eight, twenty-nine 
hundred and nine, twenty-nine hundred and twenty-nine, twenty-nine hundred 
and thirty, twenty-nine hundred and thirty-one, twenty-nine hundred and 
thirty-two, twenty-nine hundred and forty-three, twenty-nine hundred and 
forty-five, twenty-nine hundred and fifty-two, three thousand and eleven, three 
thousand and twelve, three thousand and twelve and one-half, three thousand 
and thirteen, three thousand and ninety, of the Revised Statutes of the United 
States; and sections nine, ten, eleven, twelve, fourteen, and sixteen of an act 
entitled "An act to amend the customs-revenue laws and to repeal moieties," 
approved June twenty-second, eighteen hundred antl seventy-four; all of the act 
entitled "An act restricting the refunding of customs duties and prescribing 
certain regulations of the Treasury Department," approved March third, 



CUSTOMS TARIFFS — 1846 TO 1891. 241 

eighteen hnndred and seventy-five, and sections seven, eight, and nine of the act 
entitled "An act to reduce internal revenue taxation, and for otlier purposes," 
approved March third, eighteen hundred and eighty-three, and all other acts 
and parts of acts inconsistent with the provisions of this act are hereby re- 
pealed, but such repeal shall not affect pending actions or causes of action 
which have already accrued. 

And is a repealing section, intended to repeal all laws or parts of 
laws inconsistent with the proposed act, reserving and saving all exist- 
ing rights and all actions or causes of action which have already 
accrued. Your committee, as far as practicable, have gathered into 
this section all the specific statutes on the subject treated of in this 
bill ; but as other statutes may be more or less affected, a general re- 
pealing clause has been inserted. 

The proposed bill is submitted to the Senate for its consideration 
as the best solution of the difficulties complained of by importers and 
others as respects existing laws regulating the importation of foreign 
merchandise. 

64467— S. Doc. 547, 60-2 16 



McKTHLEY REPOET, 1890. 

[House Rei3ort No, 1466, 51st Congress, 1st session.] 

TO REDUCE THE REVENUE AND EQUALIZE DUTIES ON IMPORTS, 
AND FOR OTHER PURPOSES. 

April 16, 1890. — Committed to the Committee of the Whole House on the state of the 

Union and ordered to be printed. 

April 21, 1890. — Twenty-five thousand copies ordered to be printed. 

Mr. McKiNLEY, from the Committee on Ways and Means, sub- 
mitted the following report (to accompany H. R. 9416) : 

The Committee on Ways and Means, to whom was referred that 
part of the message of the President of the United States relating 
to public revenues, have carefully considered the subject, and report 
back the accompanying bill with a favorable recommendation. 

We are advised from the annual report of the Secretary of the 
Treasury that the ordinary revenues of the Government, actual and 
estimated, for the fiscal year ending June 30, 1890, will be $385,- 
000,000, and that the expenditures for the same period, actual and 
estimated, will be $293,000,000, leaving a surplus of $92,000,000. 

The estimated amount required for the sinking fund will be $48,- 
321,116.99, leaving an estimated net surplus of $43,678,883.01. 

The excess of revenues over expenses estimated for the fiscal year 
ending June 30, 1891, we are advised from the same source, will 
amount to $43,569,522.30, which with the amount of cash now on 
hand and available, reaching nearly $90,000,000, the committee be- 
lieve will justify a reduction of the revenue in the sum contemplated 
by this bill. 

The exact effect upon the revenues of the Government of the pro- 
posed bill is difficult of ascertainment. That there will be a sub- 
stantial reduction, as we shall shov/, admits of no doubt. It is not 
believed that the increase of duties upon wools and woolen goods, and 
upon glassware, will have the eft'ect of increasing the revenues. That 
would, of course, follow if the importations of the last fiscal year 
were hereafter to be maintained, which, however, is altogether im- 
probable. The result will be that importations will be decreased, 
and therefore the amount of revenue collected from these sources will 
be diminished. 

In every case of increased duty except that imposed upon tin plate 
(which does not go into effect until July 1, 1891) and upon linen 
fabrics the effect will be to reduce rather than enlarge the revenues/ 
because importations will fall off. It was the aim of the committee 
to fix the duties upon that class of manufactured goods and farm 
products which can be supplied at home so as to discourage the use 
of like foreign goods and products, and secure to our own people_ and 
our own producers the home market, believing that competition 
242 



CUSTOMS TAKIFFS — 1846 TO 1897. 243 

among ourselves will secure reasonable prices to consumers in the 
future as it has invariably done in the past. 

We seek by the increased duties recommended not only to main- 
tain but to enlarge our own manufacturing plants and check those 
supplies from abroad which can be profitably produced at home. 
The general policy of the bill is to foster and promote American pro- 
duction and diversification of American industry. 

We have not been so much concerned about the prices of the arti- 
cles we consume as we have been to encourage a system of home pro- 
duction which shall give fair remuneration to domestic producers 
and fair wages to American workmen, and by increased production 
and home competition insure fair prices to consumers. 

Every reduction of duty below the point where our producers can 
compete under existing conditions with the foreign product involves 
a reduction of the cost of production at home if we would retain the 
home market, and while temporarilj^ resulting in a cheapening of 
prices, will limit the volume of home production, if not destroy it, or 
reduce the v/ages of labor to or below the European level. Either is 
a calamity which tlie proposed legislation seeks to avert. 

The committee will admit that free trade or revenue duties would 
temporarily diminish the cost of products consumed by the people, 
but it would be so only because the forei,a"n product at a lower price 
would force down the home product or displace it altogether, and if 
the latter then prices would at once advance to the consumers, as 
experience has demonstrated, who would be without relief against 
the exactions of foreign syndicates and foreign manufacturers. We 
would have to give up a considerable part of our own production that 
we might for a brief time enjoy the cheaper products of other coun- 
tries and their products produced by a cheaper labor than our own, 
or reduce every element of cost, including labor, to the foreign 
standard. 

Cheaper products from abroad to the American consumers mean 
cheaper labor at home and lower rewards to the domestic producer, 
with no permanent benefits to the consumer. Neither condition 
vrould prove a blessing to the United States; neither would be wel- 
comed by the laborer, the manufacturer, or the agriculturist, and 
both should be firmly resisted. Those who advocate duties for rev- 
enue solely see only as a result of their theory cheaper prices of wares 
and merchandise, and are blind to the other necessary effect, that of 
lovver wages and cheaper men. That country is the least prosperous 
where low prices and low wages prevail. One of the chief complaints 
now prevalent among our farmers is that they can get no price for 
their crops at all commensurate to the labor and capital invested in 
their production. Those who differ from us must believe that even 
further agricultural depression is desirable, for no other consequence 
can result from their economic theories. They advocate cheap prices 
as the chief object of the industrial policy they commxencl to the 
country. This means permanently low prices for agricultural prod- 
ucts as well as for manufactured goods. 

Your committee have not sought by the proposed legislation to 
further cut down prices at the expense of our own prosperity, but to 
provide with certainty against that increasing competition from other 
countries whose conditions our people are unwilling to adopt. We 



244 CUSTOMS TARIFFS — ^1846 TO 1897. 

have not believed that our people, already suffering from low prices, 
can or will be satisfied vdth legislation which will result in lower 
prices. Xo country ever suffered when prices were fairly remunera- 
tive in every field of labor, and it has bsen the purpose of the com- 
mittee to so adjust duties upon competing foreign products as to save 
our i^eople from ruinous competition abroad. 

This bill is framed in the interest of the people of the United 
States. It is for the better defense of American homes and Ameri- 
can industries. TVliiie securing the needed revenue, its provisions 
look alike to the occupations of our own people, their comfort, and 
the"r welfare; to the successful prosecution of industrial enterprises 
already started, and to the opening of new lines of production where 
our conditions and resources will admit. 

Ample revenues for the wants of the Government are provided by 
this bill, and every reasonable encouragement is given to productive 
enterprises and to the labor emploA^ecl therein. The aim has been to 
impose duties upon such foreign products as compete with our own, 
Avhether of the soil or the shop, and to enlarge the free list wherever 
this can be done without injury to any American industry, or wher- 
ever an existing home industry can be helped without detriment to 
another industry which is equally wortlw of the protecting care of 
the Governmient. 

The committee believe that, inasmuch as nearly $400,000,000 are an- 
nually required to meet the expenses of the Government, it is wiser to 
tax those foreign products which seek a market here in competition 
with our own than to tax our domestic pro«iucts or the noncompeting 
foreign products. 

The committee, responding as it believes to the sentiment of the 
country and the recommendations of the President, submit what they 
consider to be a just and equitable revision of the tariff, which, while 
preserving that measure of protection which is required for our indus- 
trial independence, will secure a reduction of the revenue both from 
customs and internal-revenue sources. 

We have not looked alone to a reduction of the revenue, but have 
kept steadily in view the interests of our producing classes, and have 
been ever mindful of that which is clue to our political conditions, our 
labor, and the chaxacter of our citizenship. We have realized that 
a reduction of duties below the difference between the cost of labor 
and production in competing countries and our own would result 
either in the abandonment of much of our manufacturing here or in 
the depression of our labor. Either result would bring disaster the 
extent of which no one can measure. 

We have recommended no duty above the point of difference be- 
tween the normal cost of production here, including labor, and the 
cost of like production in the countries which seek our markets, nor 
have we hesitated to give this measure of duty even though it involved 
an increase over present rates and showed an advance of percentages 
and ad valorem equivalents. We have not sought to make a uniform 
rate of duty upon all imported articles. This would have been man- 
ifestly unjust and inequitable. We possess advantages in some 
branches of production which offset the necessity for the highest 
duties, and these have been fully recognized in the arrangement and 
adjustment of rates. 



CUSTOMS TAKIFFS — 1846 TO 1897, 245 

The labor cost of any two manufactured products which may be 
mentioned is not the same, one being hirgely the product of machinery 
and the other largely the product of hand labor, and therefore, while 
one product requires one rate of duty for protection, another product 
may require another and different one to afford equal protection. 
We have sought to look at the conditions of each industrj^ at home 
and its relation to foreign competition, and provide for that duty 
which would be adequate in eacli case. 

The recommendations of the President in his annual message upon 
the subject of the revision of the tariff are sensible and patriotic and 
are given herewith : 

I recommend a revision of our tariff law both in its administrative features 
and in tlie sclieduJes. Tlie need of the former is generally conceded, and an 
a.^reement upon the evils and incoaveuiences to be remedied and the best meth- 
ods for their correction will probably not be diflicult. Uniformity of valuation at 
all our ports is essential, and effective measures should be taken to secure it. 
It is equally desirable that questions affecting rates and classifications should 
be promptly decided. 

The prepaiation of a new schedule of customs duties is a matter of great del- 
icacy, because of its direct eifect upon the business of the country and of great 
difficulty by reason of the wide divergence of opinion as to the objects that may 
properly be promoted by such legislation. Some disturbance of business may 
perhaps result from the consideration of this subject by Congress, but this tem- 
porary ill effect will be reduced to the minimum by prompt action and by the 
assurance which the country already enjoys that any necessary changes will be 
so made as not to impair the just and reasonable protection of our home indus- 
tries. The inequalities of the law should be adjusted, but the protective prin- 
cijile should be maintained and fairly applied to the products of our farms as 
well as of our shops. These duties necessarily have relation to other things 
besides the public revenues. We can not limit their effects by fixing our eyes 
on the Public Treasury alone. They liave a direct relation to home production, 
to work, to wages, and to the commercial independence of our country, and the 
wise and patriotic legislator should enlarge the field of his vision to include 
all of these. 

The necessary reduction in our public revenues can, I am sure, be made with- 
out making the smaller burden more onerous than the larger by reason of the 
disabilities and limitations which the process of reduction puts upon both cap- 
ital and labor. The free list can very safely be extended by placing thereon 
articles that do not offer injurious competition to such domestic products as our 
home labor can supply. 

The committee have already reported and the House passed a bill 

for the revision of the p.dministrative features of the customs law 
which will remedy many of the evils and inconveniences now existing. 

For the purpose of convenient reference each distinct paragraph in 
the schedules of the bill is numbered. 

This has been done heretofore in the editions of the tariff issued by 
the Treasury Department, but has not had legislative sanction. 

GENERAL PROVISIONS. 

The present provision in the free list for " articles imported for the 
use of the United States, provided that the price of the same did not 
include the duty," is omitted in the proposed revision. 

It has been productive of fraud and has resulted in. other serious 
abuses. Persons having contracts with the United States, under color 
of the law, have fraudulently imported large quantities of material 
for sale with a resulting loss to the revenue. 



246 CUSTOMS TAKIFFS — 1846 TO 1897. 

The provision also works injury to our own people by inviting 
foreign competition in the matter of Government contracts. The re- 
mission of duty in such cases is in effect a premium offered the for- 
eigner to compete with the honest importer who pays duty, as also 
with the domestic producer. It is unwise to remit duties when the 
mone}^ goes neither into the Public Treasury nor the pockets of our 
own people, but to enrich their foreign competitors. The Govern- 
ment ought not to buy abroad what it can buy at home. iSTor should 
it be exempted from the laws it imposes upon its citizens. The 
United States gains nothing while the citizen loses by this provision. 
These considerations, it is believed, warrant the proposed change. 

It is proposed to limit the exemption from duty of wearing apparel 
and other personal effects of persons arriving in the United States to 
the value of $500 in each case. Under existing law no limit is im- 
posed as to amount, and grave abuses have resulted. People of wealth 
visiting foreign countries on their return are permitted to, and do, 
bring in under the law, as now construed by the courts, many thou- 
sand dollars worth of wearing apparel and personal effects, pur- 
chased abroad for future use. 

Persons who can afford to go abroad and make such purchases 
ought not to be allowed the privilege of their free importation. They 
should not, because of exceptional wealth, be accorded advantages 
forbidden to the average citizen. The proposed limit of $500 is 
ample for their comfort and convenience, and it is believed that this 
restriction will check the existing practice, which is not only hurtful 
to the revenue but injurious and unjust to importers and domestic 
manufacturers of such articles. 

Section 11 is a proposed amendment of section 2491, Revised Stat- 
utes. As the law now stands the provision for the forfeiture of 
obscene articles and articles of an immoral nature includes the for- 
feiture of all articles inclosed in the same package or covered by the 
same invoice with the unlawful article. This occasions hardship 
in numerous cases where shippers, without the knowledge of the 
importer, inclose in the same package with lawful articles ordered of 
them books or other articles, often of trifling value, in violation of 
the law. It is recommended, therefore, that the law be so amended 
as to provide for the entry and delivery, on payment of duty of 
proper articles, although covered by the same invoice and inclosed 
in the same package with forfeitable articles, whenever it is shown 
to the satisfaction of the Secretary of the Treasury that the importer 
is innocent of any intention to violate the law. 

Section 17 is a modification of section 2496, Eevised Statutes. The 
present section provides that articles in violation of registered trade- 
mark shall not- be admitted to entry. It does not prohibit their 
importation or prescribe their forfeiture, and the result is that such 
goods can only be taken possession of by the collector as unclaimed, 
retained the required length of time, and sold, which course seems 
their distribution in this country in direct contravention of the intent 
of the statute. The domestic interests sought to be protected are 
thus compelled to buy them up in order to protect themselves. It is 
proposed by this amendment to admit such articles to entry for expor- 
tation only within three months of their importation ; otherwise that 
they be forfeited. 



CUSTOMS TAKIFFS — 1846 TO 1897. 247 

Section 21 is proposed as a substitute for section 2499, Revised 
Statutes, as modified by section 6 of the act of March 3, 1883. The 
reasons for the proposed change are fully set forth in the report of 
this committee on House bill 4970 of the present session, and are here 
repeated. Its purpose is to furnish the classifying officers with a 
plain and certain rule for the classification of merchandise not enum- 
erated or definitely provided for in the tariff schedules, and which, 
by reason of the fact that such merchandise may assimilate to or be 
a substitute for articles so enumerated or provicfed for, should logic- 
ally be classified accordingly,- rather than under section 2516, Revised 
Statutes (2513 of section 6, act of March 3, 1883). 

In the progress of the arts and manufactures new processes and 
discoveries are constantly made, resulting in articles not named or 
provided for in the tariff, but which answer the uses of those named 
or provided for. Then again the ingenuity of man is invoked to make 
articles in new forms and in new names, in order to take them out 
of their proper classification and secure their admission at a lower 
rate of duty. In Stewart v. Maxwell (16 How., 150) the court, refer- 
ring to this law, said : 

By providing for the principal things it has provided for all other things 
which the law declares to be the same. It is only upon this ground that sheer 
and manifest evasion can be reached. Suppose an article is designedly made 
to serve the uses and take the place of some article described, but some trifling 
or colorable change is made in the fabric or some of its incidents. It is new 
in the market; no man can say that he has ever seen it before. But it is sub- 
stantially like a known article which is provided for. The law of 1812 then 
declares that it shall be deemed the same and to be charged accordingly. The 
effect of this is to hold that such an article is provided for under the name of 
what it resembles. 

In such cases it is but fair that it should pay the same duty as the 
article which it displaces and of which it is the commercial equivalent. 

Embarrassments in administration have arisen owing to differences 
of opinion as to the meaning and proper application of some of the 
provisions of section 2499, and no definite or satisfactory rule as to 
their application has been established either by the courts or the 
Treasury Department. This has led to differences of construction 
and of classification at the various ports and to much litigation. 
Some customs officers have held that such articles only as are specific- 
ally named are " enumerated," whilst others hold that if an article 
falls within any specific or residuary provision of any of the sched- 
ules, by reason of its condition or component material, it is enumer- 
ated. The latter is believed to be a reasonable rule of construction 
as fairly indicating the legislative intent, and is sought to be 
enforced by this section. 

Secretary Folger, in a letter dated February 27, 1884, to the chair- 
man of the Committee of Ways and Means of the House, invited the 
attention of Congress to the need of some simplification or legis- 
lative definition of the existing law (section 2499). (See p. 6, Appen- 
dix to Report of the Secretary of the Treasury on the collection of 
duties, 1886.) 

In a letter dated March 29, 1886 (Id., p. 42) Acting Secretary 
Fairchild recommended a substitute for the present law, the purpose 



248 CUSTOMS TARIFFS — 1846 TO 1897. 

of which was explained in his letter to Mr. Hewitt, elated February 
22, 1886 (Id., p. 49), as follows: 

This section is a reprodnction, in substance, of tlie so-cnlled similitude sec- 
tion of tlie present law, with the addition of a clause explaining the meaning 
of the phiTiSe "component material of chief value," and prescribing a rule 
whereby the same is to be determined. The absence of such a rule heretofore 
has been fruitful of difficulties in administration and has led to litigation. 
The efi'ect of this amendment can not be foreseen, but it is thought that its 
tendenc3^ will be to prevent the evasion of lawful duties. 

The section thus recommended was incorporated in the Hewitt 
bill and also ill the bill which passed the House at the first session 
of the Fiftieth Congress. 

In his annual report for 1887 Secretary Faircliild said : 

What is meant by "the component material of chief value"' should be made 
clear and the other provisions of the similitude clause should be more dis- 
tinctly defined. 

Section 16 : It has been claimed that certain articles manufactured 
in bonded warehouses, wliolh^ or in part of nonduty paid imported 
material and exported, may be returned free of duty as the manufac- 
ture of the United States, except the tax imposed by the internal- 
revenue laws. In such case the dutiable materials of the manufacture 
would finally gain admission free of duty. It is therefore proposed 
to reenact section 2500, Eevised Statutes, with an amendment impos- 
ing the same rate of duty that would have attached to the materials 
had they gone into consumption in the first instance. The wisdom 
of the amendmiCnt is obvious. 

The admitted superiority of certain lines of American goods has 
induced the importation of foreign imitations of inferior quality, 
with Am.erican brands, to be put on our market as the superior goods 
of American manufacture. Inferior goods, the manufacture of one 
country, have also been imported and sold bearing the marks of 
the superior manufactures of established reputation of another coun- 
try. A practice has also grown up of importing goods under invoices 
authenticated in a country other, and in a currency of less value, 
than of the countrv of manufacture. 

Section 23 forbids entry to merchandise not plainly marked, 
stamped, branded, or labeled with the name of the country in which 
it is manufactured, with the purpose of protecting both our own peo- 
ple from the imposition of inferior goods and the revenue from possi- 
ble loss through undervaluation. 

The purpose of section 20 appears from the section itself. It pro- 
vides that metals in crude forms requiring smelting or refining to 
make them readily available in the arts may be imported without 
payment of dut}^ for refining in certain manufactories designated as 
bonded warehouses under regulation prescribed by the Secretary of 
the Treasur}^, and to be exported in a refined but unmanufactured 
state. It is in effect extending the privilege allowed for the manu- 
facture of certain articles in bonded warehouses under existing laws. 
In the opinion of customs officials the privilege may be granted in 
safety to the revenue, and as it is manifestly in the interests of home 
industries and labor it is recommiendecl. 

Section 9 is a proposed amendment of section 3433, Revised Stat- 
utes. Under this section medicines, preparations, compositions, per- 
fumery, cosmetics, cordials, and other liquors manufactured wholly or 



CUSTOMS TARIFFS — 1846 TO 1897. 249 

in part of domestic spirits intended for exportation, may be manu- 
factured in certain bonded warehouses under regulations to be pre- 
scribed by the Secretary of the Treasury. 

Provision is also made for admission into the warehouses of mate- 
rials to be used in such manufactures which are allowed by provi- 
sions of law to be exported free from tax or duty, " as well as the 
necessary materials, implements, packages, vessels, brands, and labels 
for the preparation, putting up, and export of said manufactured 
articles." It has been helcl that such " necessary material, imple- 
ments, packages, vessels, brands, and labels, if imported, may be used 
in the warehouses and exported without payment of duty." If such 
was the intent of the law, which may be doubted, it is a manifest dis- 
crimination against the home producer of such materials and articles. 
To set the matter at rest an amendment is recommended by inserting 
the following paragraph : " But such necessary materials, imple- 
ments, packages, vessels, brands, and labels, if dutiable, shall be 
deemed to have entered into consumption, and shall not be exempt 
from duty b}^ reason of such use." 

Section 24 provides for a uniform rate of drawback on articles ex- 
ported, manufactured of articles on which duty has been paid, of the 
amount paid less 1 per cent for expenses. Heretofore the rate has 
varied on different articles. In some cases the entire duty has been 
refunded and in others the duty less 10 per cent. The Government 
ought to be reimbursed the expenses involved in the transaction and 
it is believed this will be done by the retention of 1 per cent. 

If crude opium be put on the free list as is proposed, it is pre- 
sumed that opium will be manufactured in the United States for 
smoking purposes. Sections 34 to 38, inclusive, contemplate such 
manufacture and provide for an internal tax thereon with necessary 
safeguards. These sections have received the approval of .the Treas- 
ury Department, and it is believed they will afford ample means for 
the protection of the revenue. 

The proposed sections 3, 5, 6, T, 8, 10, 11, 14, 15, 16, 17, 18, 21, and 
22, with slight modifications, coiiform to sections of the Kevised Stat- 
utes which were enacted in the act of March 3, 1883. The reason of 
their reproduction here is that new numbers were substituted and 
slight changes made by the act of 1883 ; and as they all pertain to the 
tariff it is thought that orderly arrangement requires their reenact- 
ment in this form in a general revision of the tariff. 

CHEMICALS. 

Many drugs and chemicals which are not produced in the United 
States have been placed on the free list. These chemicals are chiefly 
used in manufacturing industries. The recommendation that they be 
made free will reduce the cost in the manufactures of which they form 
a part, and it is believed by the committee will result in a benefit to 
the consumer. The amount of duty remitted by placing these articles 
on the free list is the sum of $876,304. 

EARTHENWARE AND GLASSWARE. 

The rates of duty upon earthen and china ware have not been ma- 
terially changed. • The existing duties have resulted in the establish- 
ment of large manufacturing plants with great benefit to the con- 



250 CUSTOMS TAKIFFS — 1846 TO 1897. 

snmer. This ware has b3en cheapened to the people under the ad- 
vance of duty in 1883, and a continuance of the duty is believed to be 
essential to the maintenance of this industry and will secure still 
greater benefits to the consumer. 

An increase of duty has been recommended upon glassware. This 
is believed to be necessary to compensate for the^difference in the cost 
of labor here and in competing countries, and to protect our industries 
from destructive foreign competition. 

WOOL. 

The production oi wool is itself an important industry, and receives 
added importance through its influence upon other agricultural pur- 
suits. In 1883 the Hon. Jno. L. Hayes, late secretary of the National 
Association of Woolen Manufacturers and president of the Tarilf 
Commission of 1882, estimated the wool product of the United States 
for the year 1883 at 320,000,000 pounds,^and stated in substance that 
there was no State in the Union, and scarcely a county in any State, 
where sheep husbandry v/as not pursued. 

B}^ the census of 1880 in every county in the United States, except 
34, sheep were raised. In 1883 the number of sheep in the United 
States was over 50,000,000, and the number of persons owning flocks 
was in excess of a million. This large number of wool growers was, 
to a consider al.)]e extent, withdrawn from the business of raising 
grain and other farm products, to which they must return if wool- 
growing can not be profitably pursued. 

The enormous growth of this industry was stimulated by the wool 
tariff of 18G7, and was in a prosiDcrous condition prior to the act of 
1883. Since then the industry has declined in alarming proportions, 
and the business has neither been satisfactory nor profitable. The 
committee have given to this industry, so universally distributed 
throughout the country, the most careful and painslaking considera- 
tion, and have recommended an advance of duties which it is believed 
Vv'ill afl'ord ample protection to the farmers of the country engaged 
in wool growing. 

By the proposed bill the duties on first and second class wools are 
made at 11 and 12 cents a jDotind, as against 10 and 12 under existing 
law. On third-class wool, costing 12 cents or less, the duty is raised 
from 2^ cents a pound to 3-| cents, and upon wools of the third class, 
costing above 12 cents, the duty recommended is an advance from 5 to 
8 cents per pound. 

The bill which passed the Senate in 1888-89 made the dividing line 
on third-class wools at 12 cents with the same rates of duty upon all 
classes of wool except third-class costing less than 12 cents, as herein 
recommended. The Senate fixed the duty upon that grade at 4 cents, 
while the committee recommended 3|^ cents. It is believed, however, 
that with the restrictions, definitions, and classifications, and the addi- 
tion of port charges to the foreign cost recommended in the proposed 
bill, this difference will be fully compensated. 

The United States ought to produce all of the wool it consumes, and 
will with adequate encouragement and defensive legislation. The 
amount of wool consumed in all forms and for all purposes is nearly, if 
not quite, 000,000,000 pounds annually. In January, 1889, there were 
in the country 42,599,079 sheep, producing about 245,000,000 pounds 



CUSTOMS TAEIFFS — 1846 TO 1897. 



251 



of unwashed wool, while the imports for the last fiscal year, in all 
forms, wool, clothing, and carpet, is estimated at about 350,000,000 
pounds. There were imported of clothing wools 29,224,522 pounds; 
of combing wools, 6,871,666 pounds, and of carpet wools, so called, 
90,391,541 pounds; of waste, 8,662,209 pounds — practically scoured 
wools; and the value of woolen and worsted goods imported was 
$52,564,942, representing about 160,000,000 pounds of wool. A con- 
siderable amount of wool was imported as carpet wool, paying a duty 
of only 2J cents a pound, which was used in the manufacture of 
clothing and should have paid the clothing avooI duty. 

There seems to be no doubt that Avith the protection aiforded by the 
increased duties recommended in the bill the farmers of the United 
States will be able at an early day to supply substantially all of the 
home demand, and the great benefit such production will be to the 
agricultural interests of the country can not be estimated. The pro- 
duction of 600,000,000 pounds of wool would require about 100,000,000 
sheep, or an addition of more than 100 per cent to the pr^esent number. 

The contention that woolgrowing in this country has not been 
aided or encouraged by protective duties is sufficiently answered by 
the following statement of the annual production and production per 
capita from 1840 to 1884 : 

Amount of loool produced in the United States. 



Year. 


Production. 


Per 

capita. 


Year. 


Production. 


Per 

capita. 


1840 


Pounds. 
35,802,114 
52,.516,9t:9 
60,264,913 
162,000,000 
181,000,000 


Pounds. 
2.5 
2.7 1 
1.7 , 
4.2 
4.2 


1879 . 


Pounds. 
232,500,000 
240,000,000 
290,000,000 
308,000,000 


Pounds. 
4.3 


1850 


1880 


4.6 


1860 


1882 


5.1 


1869 


1884 


5.4 


1874 









It wall be noticed that in 1860, after fourteen years of revenue tariff, 
the total production of domestic w^ool was, 60,264,913 pounds, or 1.7 
pounds per capita, while in 1884, after tw^enty-four years of protec- 
tion, the total prodaiction had increased to 308,000,000 pounds, or 5.4 
pounds per capita. This increase justifies the policy of affording this 
important agricultural product adequate protection. 

The bill seeks to stop the frauds which have been so shamelessly 
practiced in the past in violation not onlj^ of the spirit but the letter 
of the law. The preparation of wools under new names and forms, 
to avoid legal duties, lias been very generally practiced. 

Noils, ring waste, garnetted waste, slubbing w^aste, carbonated 
waste, roping and roving, have been imported into this country at the 
duty on unwashed avooI, when they were in fact washed and scoured, 
partly manufactured, and ready to go into our looms. It is believed 
that if the provisions of this bill be adopted these violations will be 
prevented, and this gross injustice to the w^oolgroAvers of our country 
remedied. 

The letter of the Secretary of Agriculture, under date of February 
28, 1890, upon the capabilities of this country to produce all grades of 
wool required for domestic manufacture, is attached to this report. 



252 CUSTOMS TAllIFFS — ^1846 TO 1897. 

WOOLEN GOODS. 

The increase of the duty on clothing wool and substitutes for wool 
to protect the woolgrowers of this countr}^, and the well-understood 
fact that the tariff of 1883, and the construction given to the worsted 
clause, reduced the duties on many grades of woolen goods to a point 
that invited increasing importations, to the serious injury of our 
woolen manufacturers and Avoolgrowers, necessitates raising the duties 
on woolen yarn, cloth, and dress goods to a point which will insure the 
holding of our home market tor these manufacturers to a much 
greater extent than is now^ possible. The necessity of this increase is 
apparent in view of the fact already stated that during the last 
fiscal year there were imports of manufactures of wool of the foreign 
value of $52,681,482, as shown by the undervalued invoices, and the 
real value in our market of nearly $90,000,000 — fully one-fourth of 
our entire home consumption — equivalent to an import of at least 
160,000,000 pounds of wool in the form of manufactured goods. 

In revising the woolen-goods schedule so as to afford adequate 
protection to our woolen manufacturers and woolgrowers, we have 
continued the system of compound duties which have proved to be so 
essential in any tariff which protects wool, providing first for a 
specific compensatory pound or square yard duty, equivalent to the 
duty which would be paid on the wool if imported, for the benefit 
of the woolgrower, and an ad valorem duty of from 30 to 50 per cent, 
according to the production of labor required in the manufacture 
of the several classes of goods, as a protection to the manufacturer 
pigainst foreign competition, and 10 per cent additional upon ready- 
made clothing for the protection of the clothing manufacturer. 

The existing tariff gives an ad valorem duty of from 35 to 45 per 
cent for the protection of the woolen manufacturer, and the bill which 
passed the House at the first session of the Fiftieth Congress, which 
abolished all duties on wool, and consequentl}' the equivalent specific 
compensatory duties on manufactures of wool, gave a uniform duty 
of 40 per cent on all woolen goods, without regard to their character. 
This duty is more than is required for unfinished goods like cheap 
blankets and flannels, and less than is requisite for fine finished manu- 
factures of wool, which are being imported in so large quantities. 
For this reason, and to adapt the duties to the comparative cost of 
manufacturing different woolen fabrics, we have given 30 per cent to 
the lowest grade of blankets and flannels, 35 per cent to the medium 
grades, 40 per cent to the highest grades of blankets (flannels valued 
above 50 cents per pound being classed as " dress goods," which they 
practically are), carpets and the lower grades of finished cloth and 
cotton-warp dress goods, and 50 per cent to the finer grades of finished 
cloth and to all-wool dress goods, requiring the highest skill and 
greatest amount of labor. 

These advanced rates on the better grades of goods for the protec- 
tion of the manufacturers, with specific duties fully compensatory 
for the duties on wool, will, it is believed, have the effect to largely 
diminish importations of manufactures of wool, and consequently to 
reduce the revenue instead of increasing the revenue as would be the 
case if the importations should continue the same. From the best in- 
formation we can obtain, it is probable that the increased rates of 
duty given to manufactures of woolens will reduce, certainly not in- 



CUSTOMS TARIFFS— 1846 TO 1897. 253 

crease, the revenue from this source, and transfer to this country the 
manufacture of from $15,000,000 to $20,000,000 of woolen goods" now 
made abroad. 

In computing the equivalent ad valorem duty on manufactures of 
woolens, the combination of both the specific dut}^, which is simply 
compensatory for the duty on the wool used, of which the wool grower 
receives the benefit, and the duty which protects the manufacturers, 
makes the average resultant rate of the woolen-goods schedule pro- 
posed 91.78 per cent. 

The average rate under the present law, as computed on the basis of 
the importations of the last fiscal year, appear to have been only 67.15 
per cent. This, however, is about 10 per cent lower than it would 
have been if the worsted decision, which corrected a flagrant wrong by 
which woolen cloths known as worsted were admitted at a lower rate 
than cloths known as woolen cloths, had been made at the beginning 
of the fiscal year instead of the close ; and at least 15 per cent lower 
than it would have been if worsted j^arns had paid the same duty as 
woolen 5^arns costing the same. That is, if both of these manifest 
errors, working serious injustice to the woolen manufacturing indus- 
try, had been corrected at the beginning of the last fiscal year, the 
average rate of duties in the woolen-goods schedule of the present 
tariff would have been nearly 80 per cent against 91.72 per cent as 
proposed. 

WOOD, COTTON, PAPER, WOOD PULP. 

The duties on manufactures of wood, which under the existing law 
average only 18.81 per cent — the lowest of any schedule — -have been 
reduced 50 cents per thousand on pine boards. In other respects this 
schedule is not changed. Shingle and stave bolts, hop poles, ship 
timber, and other forms of rough Imxiber, cabinet woods, and other 
woods unmanufactured, are retained on the free list. A provision is 
added that sawed lumber imported from any country which imposes 
an export duty on logs shall pay a duty equivalent to such excess in 
addition to the duty provided by the proposed bill. 

We are satisfied that any reduction of the light duties on lumber 
proposed would tend to discourage the proper care of our timber 
lands, now so generally preserved by the judicious cutting of the trees 
of full growth at such intervals of time as will j^reserve the timber 
reserves, and would inure to the benefit of the government of the 
Dominion of Canada, which holds the most of the Canadian timber 
lands and controls the timber rights, without diminishing the market 
prices of manufactured lumber. 

The cotton schedule has been arranged so as to reduce duties on the 
lower grades of manufactured cottons, wdiere a reduction can be made 
without injury to our cotton manufacturing interests, and to increase 
duties on the finer grades, of which there were imported in the last 
fiscal year goods to the value of $27,105,509. 

An increase of duties has been made in the finer grades of cotton 
knit fabrics, of which there were imported in the last fiscal year 
manufactures to the value of $6,056,950. Notwithstanding this in- 
crease of duties on manufactures of fine cottons to enable our cotton 
mills to make classes of goods in which labor is the principal element 
of cost, 3^et the reduction of duties on the lower grades leaves the 
average duty of the proposed cotton schedule only slight!}^ more than 



254 CUSTOMS TARIFFS — 1846 . TO 1897. 

in the existing tariff, the average in the latter being 35.64 per cent 
against 38.06 per cent in the proposed bilL 

In the paper schedule no change has been made from existing rates 
of duty in the grades of paper which form the principal consumption 
of the country. Tissue and other fine papers have been given an in- 
creased duty in order to enable our own mills to successfully manu- 
facture these papers in the face of the injurious competition from for- 
eign manufacturers to which they have been subjected. 

Wood pulp, both ground and chemical, which is used to so large an 
extent in paper manufacture, and which has cheapened the price of 
paper in a marvelous manner, has been given specific rates of duty 
equivalent to the present ad valorem dut}^ on this article when justly 
valued, in order to protect the large wood-pulp industry of this coun- 
try against the injurious competition of foreign chemical pulp, which 
has been largely imported at a valuation far below what it should 
properly bear. 

METALS. 

In the metal schedule no change of duty has' been recommended 
upon iron ore or iron in pigs. These duties, it is believed, can not be 
lowered without detriment to existing industries, and we have not felt 
justified in interfering with the further development of our iron ore 
resources, now so promising, in the Southern States. 

With regard to pig iron it ma;/ be said that it is in no sense a raw 
material. It is a product of the highest skill, requiring for its manu- 
facture large and expensive plants, the capital invested in which in 
our country to-day more than equals that which is invested in any 
other branch of our iron and steel industries. Pig iron is made in 
twentj^-five States of the Union. Its manufacture is increasing 
rapidly in many States, largely as the result of the protective duty 
which has long given encouragement to its production. It has had a 
marvelousl}' rapid growth in the Southern and Western States in the 
last ten years, and it is to-day the leading manufacturing industry 
south of the Potomac and Ohio rivers. It has been the most potent 
of all influences in the industrial rehabilitation of the South. To 
reduce the duty on pig iron, and on scrap iron and scrap steel, which 
are substitutes for pig iron, would annually bring into our ports 
many shiploads of these prodaicts to take the place of pig iron which 
could be produced at home, and it would correspondingly reduce the 
demand for coal and iron ore. This is a result which is surely not to 
be desired. 

The committee have recommended among others the following 
changes : Bar iron not less than three-quarters of an inch square has 
been reduced from 1 cent to nine-tenths of a cent per pound ; square 
iron less than three-quarters of an inch, from 1.1 to 1 cent per pound; 
and round iron in coils or rods, less than seven-sixteenths of 1 inch in 
diameter, and bars or shapes of rolled iron, not especially provided 
for in this act, from 1.2 to 1.1 cents per pound. Beams, girders, joists, 
angles, channels, hinged columns, and posts, or sections thereof in 
building form, are reduced from li to nine-tenths of 1 cent per pound. 
Railwa}^ iron is reduced from $17 per ton to $13.44 per ton. Iron and 
steel sheets, common or black, and known as taggers iron or steel, has 
been reduced throughout one-tenth of 1 cent per pound. 



CUSTOMS TAKIFFS — 1846 TO 1897. 255 

In wires of all description there has been a reduction of one-fourth 
of 1 cent per pound. Anchors, or parts thereof, of iron or steel, and 
mill iron and mill cranks, and forgings of iron and steel have been 
reduced from 2 cents to 1.8 cents per pound. Axles, or parts thereof, 
of iron or steel, from 2| to 2 cents per pound. Blacksmiths' iron and 
steel, hammers, sledges, track tools, wedges, and crowbars have been 
reduced from 2^ to 2;^ cents per pound. Boiler or other tubes, from 
3 to 2^ cents per pound. Bolts, nuts, and tinished hinges and hinge 
blanks, from 2^ to 2^ cents per pound. Cast-iron pipe of every de- 
scription, from 1 cent to nine-tenths of a cent per pound. Cast-iron 
vessels, plates, stove plates, andirons, sadirons, tailors' irons, hatters' 
irons, and castings of iron not specially provided for, from IJ to 1.2 
cents per pound. Castings of malleable iron, from 2 cents to IJ cents 
per pound. Chains of all kinds, made of iron or steel, have been re- 
duced from 2 cents to, 1.8 cents per pound. 

There has been an increase of duties upon cutlery, believed by the 
committee to be absolutely necessary to the maintenance of this in- 
dustry in the United States. The competition from Germany and 
other countries has been so ruinous as to have already destroyed some 
of the manufactures, and threatens without this increased duty to wipe 
out the remaining ones. Shotgun barrels have been placed upon the 
free list. Cut nails and cut spikes have been reduced from IJ to 1 
cent per pound. Spikes, nuts and washers, and horseshoes, from 2 
cents to 1.8 cents per pound. Cut tacks, brads, or sprigs, from 2-J to 
IJ cents on one grade, and from 3 cents to 2J cents on another. 
Needles for hand sewing and darning are put upon the free list. 

Railway fish plates, or splice bars, are reduced from IJ to 1 cent 
per pound. Copper, from 2-| to IJ cents per pound. Old copper, fit 
only for remanufacture, from 3 cents to IJ cents per pound. Eegulus 
of copper and black or coarse copper, from 3 J to Iff cents per pound. 
Copper in plates, bars, ingots, or pigs, from 4 to 2 cents per pound. 
Nickel ore is placed upon the free list. Pyrites or sulphate of iron, 
containing an excess of 25 per cent of sulphur, is placed upon the free 
list. Nickel in matte is reduced from 15 to 3 cents per pound. The 
decreased duties as proposed have been made after the fullest inves- 
tigation, and are believed to be adequately protective to our own 
industries. 

TIN PLATE. 

The committee have recommended an advance of duty upon tin 
plate. The Finance Committee of the Senate of the last Congress, 
after the fullest investigation, said in their report : 

The present aiiomaloiis and inadequate duties on tin and terne plates Have 
received the attention of your committee, wbo believe tliat siicli a reiuljustment 
of these rates should be made as would encourage the manufacture of these 
articles in this country. 

It has been demonstrated that we can manufacture tin plate in the 
United States as successfully as it can be done in England. Its pro- 
duction here suitable for all uses is no longer experimental. We make 
sheet iron and sheet steel, and it is confidently believed that we have 
in the Dakotas pig tin in sufficient quantities for use in making all of 
the tin required for this market, and if this were not so pig tin is on 
the free list accessible to our people for manufacturing purposes. 



256 CUSTOMS TARIFFS^1846 TO 1897. 

I 

There is no reason, except inadequate protection, why we are not 
to-day manufacturing the more than $21,000,000 worth of tin now 
imported into the United States and upon which we pay an annual 
duty of over $7,000,000. It is estimated that the establishment of an 
industry which would supply our own market in this particular woukl 
furnish steady employment to at least 24,000 men. 

The bill provides that the increased duty shall not go into effect 
until July 1, 1891, and it is believed that manufacturers, encouraged 
by this proposed legislation in the meantime, will adapt their plants 
to the new production, and that in the end the advanced duty will not 
enhance the cost to the consumer, but eventuate in lower and steadier 
prices to the American consumer. To the end that there may be no 
interruption of our export trade of canned products by reason of the , 
proposed change, the committee recommend that upon tin imported 
and exported, made up, the Government shall retain but 1 per cent of 
the duty instead of 10 per cent, as provided by existing law. 

If the recommendation of the committee is adopted, it is believed 
a new and important industry will be secured to the United States, 
with large resultant benefits to the people. 

SUGAR AND MOLASSES. 

The committee recommended that sugar, up to and including No. 16 
Dutch standard in color, and molasses be placed on the free list, with 
a duty of four-tenths of 1 cent per pound on refined sugar above 
No. 16; and that a bounty of 2 cents per pound be paid from the 
Treasury for a period of fifteen j^ears for all sugar polarizing at least 
85°, made in this country from cane, beets, or sorghum produced in 
the United States. 

In 1888 the consumption of sugar in the United States was 1,469,- 
997 tons, or 53.1 pounds per inhabitant. Of this only 189,814 tons 
(375,904,197 pounds) w^ere produced in the United States, and 
1,280,183 tons, or seven-eighths of our consumption, were imported. 
We have not at hand the statistics of sugar consumption and pro- 
duction for 1889, but the relative proportion of domestic to foreign 
production was substantially the same. So large a proportion of 
sugar is imported that the home production of sugar does not mate- 
rially affect the price, and the duty is therefore a tax, which is added 
to the price not onh^ of the imported but of the domestic product, 
which is not true of duties imposed on articles produced or made here, 
substantially to the extent of our wants. 

In 1889 the duties collected on imported sugar and molasses 
amounted to $55,975,610. Add to this the increase of price of do- 
mestic sugar arising from the duty, and it is clear that the duty on 
sugar and molasses made the cost of the sugar and molasses consumed 
by the people of this country at least $64,000,000, or about one dollar 
for each man, woman, and child in the United States, more than it 
would have been if no such duties had been levied and the domestic 
product had remained the same. 

Even on the assumption that with proper encouragement we shall 
eventually be able to produce all, or nearly ail, the sugar required for 
the consumption of our people — an assumption which j^our committee 
believes to be sustained by many facts, notwitlistanding the slow 



CUSTOMS TARIFFS 1846 TO 1897. 257 

progress thus far made in sugar culture in this country. This encour- 
agement can be given much more economically and effectively by a 
bounty of 2 cents per pound, involving the expenditure of but a 
little more than $7,000,000 per annum with the present production of 
sugar in this country, than by the imposition of a duty involving the 
collection of $55,975,610 in duties in the last fiscal year, not to men- 
tion the amount indirectly involved. ^Vhen it is considered that this 
increase in cost due to the duty on sugar falls on an article of prime 
necessity as food, your committee are persuaded that justice as well as 
good policy requires that such an unnecessary burden in the way of 
a direct tax should be removed from sugar, and that the encourage- 
ment required to induce the production of sugar in the United States 
should be given through a bounty rather than by an import duty. 

In providing that not only raw sugar, but also sugar up to and 
including No. 16 shall be admitted free of duty, an opportunity is 
given for the free introduction of yellow sugars suited for family 
use, an arrangement which will secure to our people sugar at the 
lowest price existing in the markets of the world, while even imported 
white refined sugars will be subject to a duty of only four- tenths of 
one cent per pound. 

The sanction of no higher authority in American statesmanship 
could be invoked upon this paragraph of the bill, which offers a 
bounty to this industry, than the following : 

The bounty is a species of encouragement more positive and direct than any 
other, and for that very reason has a more immediate tendency to stimulate 
and uphold new enterprises, increasing the chances of profit and diminishing the 
risks of loss in the first attempts. Bounties are sometimes not only the best, 
but the only proper expedient for uniting the encouragement of a new object 
of agriculture with that of a new object of manufacture. 

, There is a degree of prejudice against bounties, from an appearance of giv- 
ing away the public money without an immediate consideration, and from a 
supposition that they serve to enrich particular classes at the expense of the 
community. But neither of these sources of dislike will bear a serious examina- 
tion. There is no purpose to which public money can be more beneficially 
applied than to the acquisition of a new and useful branch of industry: no 
consideration more valuable than a permanent addition to the general stock 
of productive labor. 

As to the second source of objection, it equally lies against other modes of 
encouragement which are admitted to be eligible. As often as a duty upon a 
foreign article makes an addition to its price, it causes an extra expense to the 
community for the benefit of the domestic manufacturer. A bounty does no 
more. But it is the interest of the society, in each case, to submit to a tem- 
porary expense, which is more than compensated by an increase of industry 
and wealth, by an augumentation of resources and independence, and by the 
circumstance of eventful cheapness. (Alexander Hamilton, Secretary of the 
Treasury, Report on Manufacturers, December 5, 1791.) 

FREE LIST. 

The free list has been enlarged by the addition of the following 
articles : 

Books and pamphlets printed exclu- Bristles, raw. 

sively in language other than Eng- Chicory root, raw, dried, or undried, 

lish, but unground. 

Books and music in raised letters Coal tar, crude, and pitch of coal tar. 

printed exclusively for the blind. Dandelion roots, raw, dried, or un- 

Braids, plaits, laces, flats. ground, acorns, beeswax. 

64467— S. Doc. 547, 60-2 17 



258 CUSTOMS TARIFFS — 1846 TO 1897. 

Floor matting manufactured from Ore, nickel. 

round or split straw, including what Potash, crude or black salts; chlorate 

is commonly known as Chinese mat- of, nitrate of crude, sulphate of 

ting. crude. 
Currants, Zante and other. ' Ked earth or raddle, used for polish- 
Dates, ing lenses. 
Grass and fibers. Seeds. 

Jute. Hemp, rope, bulbs, bulbous roots, not 

Jute butts. edible. 

Manilla. Shotgun, barrel or barrels, rough or 

Sisal grass. bored. 

Sunn and all other textile grasses or Sponges. 

fibrous vegetable substance, unmanu- Sugar up to and including No. 16, 

factured. Dutch standard in color. 

Degras and other grease. Tar and pitch of wood. 

Hair, human, raw, uncleaned, and not Tinsel wire, lame or lahn. 

drawn. Tobacco stems. 

Molasses. Sulphur ore, as pyrites or sulphuret 

Needles, hand, sewing, and darning. of iron containing an excess of sul- 

Nut oil or oil of nuts. phur. 

Olive oil for manufacturing and me- Turpentine, spirits of. 

chanical purposes, unfit for eating. Briar wood, unmanufactured. 

Opium, unmanufactured. Paintings in oil, water colors, statuary. 

FEEE AET. 

The committee have recommended that pamtings in oil or water 
colors, being the professional production of painters, and statuary, 
cut, carved, or otherAvise wrought by hand from a solid block or 
mass of marble, and being a professional production of a statuary 
and sculptor only, shall be relieved from the 30 per cent duty now 
imposed and be transferred to the free list. The removal of all duty 
or tax from works of art has long been petitioned for by American 
artists. In 1884: the Society of American Artists passed a resolution 
against the continuance of the duty. In 1885 a committee was 
appointed to ascertain the sentiment of the artists of the United 
States, and, to that end, sent to every artist and every art institution 
and teacher of art, whose address could be found, asking for their 
views upon the propriety of continuing or abolishing the duty. To 
that circular the commxittee received 1,435 replies, and out of that 
number 1,345 were in favor of a total abolition of the tariff on works 
of art. The artists declare they neither need nor desire any duty or 
protection. They believe it opposed not only to their interests, but 
to the general interests of American art, and to be as injurious to 
the public at home as it is irritating to artists and governments 
abroad. They conclude their petition to Congress: 

We, as American artists proud of our country, confident of its future, and 
jealous of its honor and credit, are opposed to all special privileges and dis- 
crimination in our behalf. W3 ask no protection, deeming it worse than useless. 
Art is a universal Republic, of which all artists are citizens whatever be their 
country or clime. All that we ask is, that there should be a free field and no 
favor, and the prize adjudged to the best. 

AGRICULTURAL PRODUCTS. 

The committee have given months of investigation to the existing 
conditions of agriculture and matters connected therewith. This 
great industry is foremost in magnitude and importance in our coun- 
try. Its success and prosj^erity are vital to the nation. No pros- 
perity is possible to other industries if agriculture languish. In so 



CUSTOMS TARIFFS— 1846 TO 1897. 259 

far as the fostering care of Government can be helpful, it must be 
faithfully and forcefully exerted to build up and strengthen agri- 
culture. 

That there is wide-spread depression in this industry to-day can 
not be doubted. Every remedy within the scope of practical legisla- 
tion known to your committee has been recommended in the proposed 
measure to meet the urgent requirements of the situation. 

The enemies of the protective system have no word of criticism for 
the real causes of agricultural depression, no suggestion of relief 
from the real burdens which are weighing it down to-day; but, seiz- 
ing the present as a favorable time, they solemnl}^ charge that the 
decline in our market is solely due to the tariff. 

They are pleased to ignore the fact that one of the purposes of a 
protective tariff is to hinder a still larger importation of foreign 
produce, and thus save the market from still greater depression. 

The friends of larger foreign importations feel no apprehension or 
alarm at the rapidly increasing volume of foreign agricultural pro- 
duce pouring into our markets. These and all other actual perils 
they pass b}^ They are silent to this danger which offers real harm 
to American agriculture and clamor against its only safeguard and 
protection. 

But your committee, sensible to the importance of this industry, 
prompted by the single motive to lift it to the highest level of profit- 
able employment, believe that they offer in the bill presented all the 
relief which tariff legislation can give to it. 

A. critical examination of the subject will show that agriculture is 
piuffering chiefly from a most damaging foreign competition in our 
home market. The increase in importations of agricultural products 
since 1850 has been enormous, mounting from $40,000,000 to more 
than $356,000,000 in 1889. This in an increase of nearly 900 per cent, 
whila the population increased for the same period less than than 300 
per cent. During the past ten years this growth in importation has 
been most rapid, and has been marked by a significant and correspond- 
ing decline in prices of the home-grown product. 

Upon the products of chief reliance to our farmers competition, not 
only abroad but at home, with the poorly paid labor of Europe and 
cheap labor of Egypt and India is depriving our produce of its home 
market and sweeping the margin of profits from the farmers of the 
country. The " world's market," to which the advocates of tariff for 
revenue only invite the farmers of this country, is to-day crowded 
with the products of the cheapest human labor the earth affords. All 
over the Old World there is a rush of their surplus to that market, 
and it is to such a contest as this that free trade would allure American 
agriculture. 

With the foreign grain market under the sway of such oppressive 
competition, with the foreign cattle and pork market depressed and 
obstructed by various ruinous measures of restriction, with foreign 
agricultural products crowding our home market, your committee 
have recommended an increase of rates upon agricultural products. 

The establishment of agricultural experiment stations under fed- 
eral supervision, the energetic research into the resources of the dif- 
ferent sections of the country, the application of scientific principles 
to agriculture under the efficient administration of the Department of 
Agriculture make this a most opportune time to encourage and 



260 CUSTOMS TARIFFS — 1846 TO 1897. 

foster, by the application of the protective principle, the development 
of new industries on the farm. 

We advance the rates upon the products of the soil which either do 
supply or can be brought to supply the home consumption. Horses, 
cattle, hogs, sheep, bacon, barley, beans, pease, beef, mutton, pork, 
buckwheat, butter, cheese, eggs, hay, hops, milk, poultry, flaxseed, 
vegetables, potatoes, flax, hemp, hides, wool, tobacco, and many other 
products are advanced with a view to save this entire market to the 
American farmer 

As indicating the general line of policy pursued in changing rates 
in this schedule your committee can only, in the scope of this report, 
note a few articles illustrative of all. 

HORSES, CATTLE, AND SHEEP. 

In the last ten years not less than $60,000,000 worth of horses, cat- 
tle, and sheep, ordinary marketable stock, has been imported. A por- 
tion of these have paid 20 per cent ad valorem on a fraudulent under- 
valuation. A very large proportion have come in free, professedly 
for breeding purposes, actually for the common markets. The duty 
has been changed to a specific rate and advanced to a point where it 
will protect the market, while the paragraph in the free list on animals 
for breeding purposes is so framed as to only admit animals which 
are pure bred and properly registered. 

TOBACCO. 

Ten years ago the cultivation of tobacco suitable for cigars promised 
one of the most certain and profitable investments for agriculture in 
many of the Northern States. To-day the industry is crowded from 
its own market by foreign importations produced by labor costing less 
than 10 cents per day. The value of the tobacco imported from the 
Netherlands alone for the six months ending December 31 last was 
nearly $5,000,000. The duty has been increased with a view of pro- 
tecting the American market for the American grower. 

FLAX. 

Flax and hemp have been advanced upon the positive evidence that 
the time has come to encourage these two industries from an agricul- 
tural standpoint. The farmers themselves are ready to enter largely 
upon the cultivation of flax and hemp fiber under adequate protection. 
The diversity of our soil and climate beyond question invites us to the 
establishment of these industries. 

Samples of every grade of American-grown flax, from the coarsest 
to the finest, have been examined by your committee, and they are con- 
vinced that if the production of the fiber and the weaving of the fabric 
be given a fair measure of protection against the low wages paid in 
the several flax-growing countries of Europe, a few years will build up 
an immense industry in the United States of inestimable benefit to 
agriculture. 

HEMP. 

Hemp culture is receiving attention throughout the entire North, 
and seed will be sown during the present season in many States where 
it has not been heretofore cultivated except to determine the adapta- 



CUSTOMS TARIFFS— 1846 TO 1897. 261 

bility of soil and climate. In the grain-growing States, with the pro- 
tection offered by this bill assured, the farmers will soon produce all 
the fiber necessary to bind their grain with twine from American- 
grown hemp. 

JUTE, MANILA, AND SISAL. 

These fibers have been placed upon the free list, and the duties on 
cordage and twine manufactured therefrom greatly reduced, the re- 
duction in the binder twine being from ^ cents per pound to IJ cents 
per pound. _ Notwithstanding this, when hemp has been given a fair 
trial as a binder twine it is believed, from the facts before your com- 
mittee, that it will displace that manufactured from the foreign- 
grown fibers with a cheaper and better article. 

KAMIE. 

Ramie is a remarkable fiber, which will, if encouraged, be soon 
woven into a great variety of the finest and most beautiful fabrics. 
The present season ramie is being grown in many Southern States. 
It has just passed the experimental stage, and a great and valuable 
industry will be secured to the South through its protection. 

SILK. 

The necessity of adding to the number of gainful occupations open 
to the farmer has led the committee to consider carefully the proba- 
bility of establishing the cultivation of silk in the United States, and 
to that end they have invited the fullest discussion in aid of their 
deliberations. They have, upon the fullest consideration, recom- 
mended a bounty to the growers of silk. Attempts have been made 
to establish silk culture at various times since the colonization of the 
country, but these attempts have not met with success in the past. 
Only one of these efforts deserves special mention, and that occurred 
between 1816 and 1844. At that time the production of cocoons and 
silk became quite large, but the efforts of the silk raisers were accom- 
panied by wild speculations in mulberry trees, and the panic which 
followed upon these speculations carried down the silk raisers as well 
as the nurserymen. 

The only recognition of silk raising which has been made by the 
Government, in revenue legislation, was made at this time, when cus- 
toms duties varying from 12| to 20 per cent were imposed upon for- 
eign reeled silk. This was changed in 1842 to a specific duty of 50 
cents per pound, but all efforts in this direction were not sufficient to 
overcome the disastrous effects of the multicaulis speculation and 
failure. 

Coincidently with this period of activit}^ in silk culture there 
sprang up a number of factories destined to convert the reeled silk 
into manufactured goods, and under the fostering care of a protective 
tariff this industry has grown to immense proportions. During the 
fiscal year ending June 30, 1889, the silk manufacturers of this coun- 
try imported 5,329,646 pounds of reeled silk, for which thev paid 
$18,544,025. 

Several years ago the Government began in a systematic way to 
investigate the question of silk culture in the United States. Twenty 



262 CUSTOMS TARIFFS — 1846 TO 1897. 

thousand dollars has been annually expended by the Department of 
Agriculture for this purpose, and the results achieved fully warrant 
this committee in the belief that successful and profitable silk pro- 
duction is entirely practicable in many of the States of the Union. 

^Aliile reeled silk is not directly the product of farmers' labor, it is 
produced from cocoons which are raised by the farmer. In the pro- 
duction of the silk imported during the past fiscal year there were 
probably consumed about 60.000.000 pounds of cocoons, worth more 
than $15,000,000. At the rates of production existing in France and 
Itah" the rearing of these cocoons would have given temporary occu- 
pation to 400,000 families. While the committee is aware that this 
industry must be gradually developed, and that it will be some time 
before the country can produce the greater part of the silk needed 
by our manufacturers, the committee did not feel justified in ignoring 
the reasonable suggestions of the silk raisers. 

It was not thought wise at this time to impose a duty on reeled silk. 
Your committee found that the American silk reeler, in competition 
with the cheap labor of Europe and Asia, would be at a disadvantage 
of at least $1 per pound for each pound of, silk produced. The pro- 
tection, therefore, necessary would have been given by a duty in this 
bill btit for the fact that it would greatly embarrass the silk- weaving 
industry operating here under existing conditions until the produc- 
tion of the reeled silk in this country more nearly approximates its 
consimiption. Hence in order to secure this industry as speedily as 
possible, and with the least expense imder the exceptional circum- 
stances, your committee offer the necessary differential of a bounty 
of $1 per pound — about the equivalent of 20 per cent on the market 
value of good silk. 

The industry of silk reeling which this bounty is desig-ned to estab- 
lish will give employment to a large and rapidly increasing number 
of operatives. To produce our annual importations of reeled silk 
will require 14.000 basins and give work to over 20.000 persons in the 
different branches of the industry. To produce the cocoons neces- 
sary to supply this silk will give temporary but remunerative em- 
plo}Tnent to the families of half a million farmers every season. 

As the most important reason for assisting in establishing the silk- 
reeling industry is to aid the creation of a market for cocoons, which 
are an agricultural product, it was thought by the committee that the 
chief object in view would not be attained unless direct encourage- 
ment were given to the producer of the cocoon. For this reason a 
bounty is also provided for in the bill, amounting to T cents per 
pound on fresh cocoons. This also is about equivalent to 20 per 
cent of the value of the product. This industry has been assisted in 
the past by bounties granted by colonial or state legislattires, but in 
general they were primarily to encourage the planting of mulberry 
trees, or else they were given for lots of cocoons or silk larger than 
one person would be likely to produce. For this reason they failed 
to accomplish their object. 

By the provisions of the bill these bounties are to be paid for a 
period of ten years in order to give the industry a reasonable assur- 
ance of permanency. 

The demands on the Public Treasury incident to the passage of 
this portion of the bill will not at present be large. The production 
of cocoons during the last calendar year did not exceed 20,000 pounds, 



CUSTOMS TAEIPFS — 1846 TO 1897. 263 

and that of silk one-twelfth of that amount. While the bounty 
which would have been paid upon this production would thus have 
been but a little more than $3,000, under the stimulating influence of 
these bounties the output both of cocoons and reeled silk will increase, 
and the amount to be paid in bounties will proportionately increase. 
It is, however, a significant fact that the advantage to be gained by 
the farmer by the payment of the bounty on silk will be more than 
three times the amount of the draft on the Treasury, for, for every 
pound of silk w^hich the reeler produces he must first pay the cocoon 
raiser considerably over $3 for the cocoons consumed in its produc- 
tion. The recommendations of the committee in this behalf receive 
the approval of the Secretary of Agriculture, whose department 
has given great attention to this subject. 

INTERNAL REVENUE. 

The committee have recommended changes in the internal revenue 
Jaws as follows: 

First. Abolishing the tax on dealers in leaf tobacco, which will 
relieve 4,872 taxpayers and reduce the revenues $48,570.88. 

Second. Abolishing the tax on dealers in manufactured tobacco, 
which will relieve 590,013 taxpayers from the payment of a small but 
vexatious tax, and will reduce the revenue $1,280,015.98. 

Third. Abolishing the tax on manufacturers of tobacco, which- will 
relieve 902 taxpayers and reduce the revenue $5,128.25. 

Fourth. Abolishing the tax on manufacturers of cigars, which will 
relieve 20,684 taxpayers and reduce the revenue $120,195.53. 

Fifth. Abolishing the tax on peddlers of tobacco, which will re- 
lieve 16,060 taxpayers and reduce the revenue $127,010.88. 

The committee recommend a reduction of the tax on smoking and 
manufactured tobacco from 8 cents to 4 cents per pound, which will 
effect a reduction of the revenue of $8,538,449.97. 

They also recommend a reduction of the tax on snuff from 8 cents 
to 4 cents per pound, which will effect a reduction of the revenue of 
$322,544,781. 

They also recommend the abolition of the tax on retail dealers in 
leaf tobacco, effecting a reduction of the revenue of $270.84. 

The committee have recommended that all provisions of the statutes 
imposing restrictions of any kind whatsoever upon farmers and 
growers of tobacco, in regard to the sale thereof, be repealed. This 
will enable the farmers and planters to sell their tobacco wherever 
and to whomsoever they please with the same freedom they now 
dispose of other agricultural products. 

The committee have been advised by the Commissioner of Internal 
Revenue that the abolition of the special taxes herein proposed can be 
made with safety and will in no way interfere with the administration 
of the laws which are to remain. 

The advance of duties on agricultural products, including tobacco 
and wool and manufactures of wool and sundries, on the supposition 
that the imports of the next fiscal year would be as large as in the 
year ending June 30, 1889, would increase the revenue. But the 
articles on which duties have been increased are for the most part 
such as we can produce to the extent of our wants, and the increase of 
duties will have the effect to diminish the importations to such an 



264 CUSTOMS TARIFFS — 1846 TO 1897. 

extent that the revenue will not be increased. No other result can 
follow. The effect of the advance of duties on agricultural products, 
for example, will be to hold our own markets in larger measure than 
at present for our own farmers without any increase of revenue. The 
same result will follow in other cases of increase, and where the reve- 
nue is in special cases increased this increase will be far less than is 
indicated by a computation based on the theory that importations of 
such articles will continue as large as under lower duties. 

In the case of manufactures of wool, where the importations have 
been enormous because of inadequate duties, there can be no reason- 
able doubt that the rates of duty proposed will diminish rather than 
increase the revenue. 

Your committee conclude, therefore, that the proposed bill, if 
enacted into law, will certainly reduce the revenue from imports at 
least $60,936,536, and probably more, and from the internal revenue 
$10,327,878, or in the aggregate $71,264,414. 



Letter from the Sect^etary of Agriculture upon the possiMUties of loool-raising 

in the United States. 

Depaktment of Ageicultuee, Office of the Secretaey, 

Washington, D. C, FeJiruary 28, 1890. 

SiE : Tour letter is received, making inquiry whether " our country lacks 
conditions of soil and climate for producing every variety of wool, and that, too, 
in commercial quantities, and as a fairly remunerative branch of agriculture." 

This inquiry is suggested by the following quotation from the Providence 
Journal of a recent date : " We have tried all sorts of wool tariffs in years past 
and never yet have they caused the production here of certain kinds of wool that 
are absolutely necessary to give the required finish to woolen and worsted 
fabrics and to make carpets. We never can accomplish the feat. It is phys- 
ically impossible. Certain wools require for their production conditions of 
climate and soil which we do not possess, and that settles it." 

This country possesses a marvelous range of climate conditions, having 24° 
of latitude between 25° and 49°, with altitudes compassing levels from the semi- 
tropical to those of perpetual snow and ocean currents modifying the climate of 
both coasts. Soils range from those of geological formations of the early 
geologic ages to the alluvium of the present day. A continent so broad, so 
varied in soil and climate, is properly designated as the Western World, and the 
United States compasses all Its possibilities, except those of strictly tropical and 
absolutely polar areas. 

It can therefore produce, with no limitations of practical importance, all the 
races and breeds of sheep in the world. The families of the Merino race, 
originating in Spain, all thrive in this country, and include a large proportion 
of existing flocks. All the mutton breeds of Great Britain, the breeds producing 
medium and long wool, flourish here, and are to be found scattered throughout 
the regions on which sheep husbandry is fostered almost exclusively for the 
wool production. The coarse wool type is also represented by the Spanish 
varieties, which went first to Mexico and then to all our Southern domain, and 
formed the foundation to most of the flocks in all the territory of the arid region 
beyond the Missouri. There have also been importations of Asiatic and African 
sheep in the South. We actually possess the flocks and produce the wools of 
the three groups in the customs wool classifications, viz, the carding, the comb- 
ing, and the carpet wools. The supply of each class, it is true, is not equally 
proportioned to the manufacturing demand, for very obvious reasons, which 
have nothing to do with soil or climate or impossibility of adaptation to the 
physical conditions prevailing on the Western Continent. 

Our manufactures of wool have had a natural development. Two generations 
ago the domestic manufacture was very generally distributed through the dis- 
tricts then settled. The rise of the factory system destroyed he hand manu- 
facture of wool throughout the world. The development of manufacture by 
machinery was slow, beginning with coarse fabrics. For many years the card- 



CUSTOMS TAEIFFS- — 1846 TO 1897. 265 

ing processes only were in vogue. A single generation ago tliere was little 
combing or worsted manufacture, and fine cassimeres were unknown. Few 
carpets were then made here. Both industries have since had a remarkable 
development, nearly supplying the home demand, and no demand for foreign 
carpets exists, except to supply the fancies and whims of the fastidious, who 
want a particular pattern or a foreign name. 

Our patented machinery is now sought abroad, with which to manufacture 
the supplies of other countries. Thus our progress in manufacturing, apparently 
slow and by steps from lower to higher forms, has been really rapid, and every 
stage of progress has created demand for greater variety of wool, which there 
was before no inducement to produce. The Saxon Merinos, for instance, bearing 
the finest wool in the world, were imported, and bred when our manufacturers 
were pressed to supply the requirements of the country for cloths of medium 
fine wools, and were not yet ready to produce fine broadcloths, and therefore 
could not offer prices that would foster increased supply of that grade. But 
there is no climatic difficulty in their production. 

As to carpet wools, the principal reason why they have not been produced in 
sufficient quantities is because they have been discriminated against in tariff 
rates. For instance, the imports of clothing wool in 1888-89 paid an average 
duty of 49.03 per cent, worsted wools a duty of 42.5 per cent, and carpet wools 
a duty of only 26.16* per cent. The average duty per pound was 10.55 cents for 
clothing wools, 10.09 for w^orsted, and 3.18 for carpet wools. This is not all of 
the discrimination. The classification which includes in the third class all 
wools except English and Merino is a dragnet for all other wools of the world, 
covering a range of quality and style wide enough for a very extensive variety 
of manufacturers. Besides, there is admitted in this class a valuable line of 
incidental or so-called waste products of manufacture, worth very much more a 
pound in its cleansed state than the imports of clothing wools. Naturally, under 
these discriminations the carpet wools constituted 75 per cent of all imports. 
Thus the third class is a loophole for the admission of a great variety of wool 
through which the barrier for the protection of woolgrowers is practically 
broken down. 

Very respectfully, J. M. Rusk, Secretary. 



VIEWS OF THE MINORITY. 

The undersigned, constituting the minority of the Committee on 
Ways and Means, being unable to agree with the majority in report- 
ing and recommending the passage of House bill No. 9416, entitled 
"A bill to reduce revenue and equalize duties on imports, and for 
other purposes," beg leave to submit some of the reasons for their 
dissent. 

Upon the question of collecting such revenue from duties on im- 
ported goods as may be necessary to pay the whole or a part of the 
cost of conducting the Government, when economically administered, 
we are now at the parting of the ways. Whether such taxes shall 
be imposed upon the people for the primary purpose of raising money 
for the payment of the ordinary public expenses and the public debts, 
or be imposed for the purpose of increasing the cost of production 
and the prices of certain articles of domestic consumption, is a ques- 
tion upon which there is an irreconcilable difference of opinion be- 
tween the two great political parties of the country; and this ques- 
tion in its plainest form is directly presented for consideration by 
the bill reported by the majority. 

The minority, representing for the time being one of these parties, 
contends for the principle of just and equal taxation upon all, ac- 
cording to their ability to bear the burden, while the majority, rep- 
resenting the other party, has, in this bill, thoroughly committed 
itself to the policy of unjust and unequal taxation of the many for 



266 CUSTOMS TARIFFS — 1846 TO 1897. 

the benefit of the few. We are as anxious as the majority can pos- 
sibly be to promote and encourage American industries and advance 
the interests of American laborers, and those who impute to us any 
other purpose or design either misunderstand or misrepresent our 
position. But we believe that both these objects can be accomplished 
by reducing the burdens of taxation, and not by increasing them, and 
that the benefits thus secured will be far more permanent and far 
more satisfactory to those directly concerned than any supposed ad- 
vantage that can result from a different policy. 

No amount of increase in the rates of duty can ever be permanently 
satisfactory to all the beneficiaries, because it will be found sooner or 
later that a rate which is supposed to help one actually hurts another, 
and thus controversies are engendered w^hich always result in new ap- 
peals to the Government for additional burdens upon the people. 
Any policy of taxation which under the pretense of protection im- 
poses burdens upon the mass of the people and divides the representa- 
tives of different occupations into warring classes, each struggling 
to make use of the power of legislation to obtain an advantage over 
the others, is obviously unjust and unwise and ought not to be con- 
tinued. What Daniel Webster foresaw when, in the name of the 
merchants and manufacturers of New England, he denounced this 
system in his great Faneuil Hall speech in 1820, we have actually 
witnessed day after day during the present session of Congress. 
Upon that occasion he said : 

To inclividuals, this policy is as injurious as it is to goverument. A system of 
artificial goyernment protection leads the people to too much reliance on govern- 
ment. If left to their own choice of pursuits, they depend on their own skill 
and their own industry. But if government essentially affects their occupa- 
tions by its systems of bounties and preferences, it is natural, when in distress, 
that they should call on government for relief. Hence a perpetual contest, 
carried on between the different interests of society. Agriculturists taxed 
to-day to sustain manufacturers — commerce taxed to-morrow to sustain agri- 
culture — and then impositions, perhaps, on both manufactures and agriculture 
to support commerce. And when government has exhausted its invention in 
these modes of legislation it finds the result less favorable than the original 
and natural state and course of things. He could hardly conceive of anything 
worse than a policy which should place the great interests of this country in 
hostility to one another — a policy which should keep them in constant conflict, 
and bring them every year to fight their battles in the committee rooms of the 
House of Representatives at Washington. 

These words were prophetic. The prolonged discussion before the 
committee during the present session was not between the individuals 
and corporations who receive the taxes and the consumers who pay 
them, for very few of these were heard, but between the representa- 
tives of the various protected industries, each class contending for 
higher rates on its own products, or for lower rates on the products 
of others. Except in cases where combinations were made between 
the interested parties, the conflict continued as long as the bill re- 
mained in the committee, and the majority, after months of patient 
and laborious investigation, has been able to satisfy a part only of 
the demands made upon it. Even if the advocates of revenue reform 
should remain silent, the agitation must be renewed at an early day 
by the discontented beneficiaries of the protective policy, and these 
periodical agitations, with their consequent disturbances of business, 
will continue to occur as long as this unequal and ruinous system of 
taxation is maintained. The only remedy for this evil is to remove, 



CUSTOMS TAEIFFS 1846 TO 1897. 267. 

as far as possible, artificial burdens and restrictions and give to all 
our industries an equal chance in the field of competition at home and 
abroad. 

According to the statements made before the committee the pro- 
tected industries of the country have never been at any time in our 
history in such a depressed and discouraging condition as they are 
now. After nearly thirty years of continuous protection by gov- 
ernment taxation for their support, a great many of them are re- 
ported to be on the very verge of bankruptcy and ruin, while very 
few of them, according to the testimony, are yielding a fair profit 
upon the capital invested. A great many of the parties engaged in 
these industries have declared in the course of our investigation that 
the slightest reduction in the rates of duty now imposed upon com- 
peting foreign products would compel them to close their works and 
discharge their employees, and others have even gone so far as to 
assert that they will be forced to go out of business if the rates of 
taxation are not increased. At the same time the laborers in those 
industries are complaining of insufficient wages, repeated suspensions 
of work, and a general condition of uncertainty and insecurity in 
their relations to those who give them employment. These laborers, 
fully realizing the fact that this system has wholly failed to increase 
their earnings or improve their condition in any way, have been com- 
pelled to organize trades unions and resort to other methods of 
combination and cooperation for self -protection ; and these various 
organizations now afford the only efficient means at their command 
for the preservation even of the existing rates of wages. 

While we have no doubt that many of the statements made before 
the committee were great exaggerations of the actual condition of 
affairs, yet, after making proper allowance for the zeal of advocates 
pleading their own cause, enough remains to show clearly that the 
existing system of protection, after a trial for thirty years, has proved 
a failure, and that instead of being strengthened and made more 
restrictive and prohibitive, it ought to be abandoned and a more 
liberal policy inaugurated. When capital and labor unite in declar- 
ing that our protected industries are not prosperous under that sys- 
tem, although it was designed and has been maintained for their 
special benefit, the conclusion is inevitable that there is a vice in it 
somewhere that ought to be removed ; for there is no reason to doubt 
that in a country like this every productive industry would be reason- 
ably prosperous if a wise and just revenue and financial policy pre- 
vailed. 

But the majority, admitting that these industries are depressed 
even to the full extent stated before the committee, will contend that 
the only remedy is the imposition of more taxes upon the people for 
their benefit. This is the theory of their bill, and it can not be 
defended upon any other ground. According to their theory there is 
but one method of protecting or promoting our domestic industries, 
and that is by levying a heavy tax upon every article of foreign origin 
which the people of this country desire to buy, and for which they are 
ready and anxious to exchange the cotton which they can not spin, 
the corn and wheat which they can not consume, the oil and coal 
which they can not burn, and many other products of our farms, our 
forests, and our mines. 



268 CUSTOMS TARIFFS — 1846 TO 1897. 

These surplus products must find a market somewhere outside of 
tiie United States, and there are people all over the civilized world 
who can not produce them for themselves, and who are willing to 
take them from us at fair prices in exchange for articles which they 
can produce, and who would do so if our Government would only per- 
mit its own citizens to make the exchange without taxing or fining 
them for bringing the foreign commodity home. We want their prod- 
ucts and they want ours, and the trade, instead of being injurious to 
-either, would be highly beneficial to both. But they can not pay us in 
cash for all they Avant, nor can we pay them in cash for all we want, 
and therefore from the very necessity of the case, if we trade at all 
the transactions must be in the nature of barter — not an actual ex- 
change of one product for another, but sales and purchases between 
the countries to about the same extent, so that the proceeds of their 
sales to us will pay for the whole or a large part of what they buy 
from us. This is the character of all international trade and always 
will be, for no nation in the world could possibly pay for all its im- 
ports in money. 

The imports of merchandise into the United States during the last 
fiscal 3^ear amounted to the sum of $745,131,652, and we paid for them 
mainly by sending to other countries our surplus agricultural prod- 
ucts. We exported and sold in other countries during that year 
breadstufis worth $123,876,061; provisions worth $104,122,444; raw 
€otton worth $237,775,270; unmanufactured tobacco worth $18,901- 
068 ; live animals worth $18,374,805, making in all $503,049,648 for 
these five classes of articles, which all came from our farms. Agri- 
cultural products constitute generally about three- fourths of our 
annual exports, while a very large part of the other fourth consists of 
petroleum and other oils, coal, and manufactured goods made from 
free raw material, such as cotton goods, leather, etc. It is obvious 
that it would be impossible for the people of the United States to send 
out of the country the sum of $745,131,652 in a single year to pay for 
foreign goods, and every one knows they did not do so; and yet one 
of the arguments constantly made against importations is, that our 
money ought to be expended at home. It is, in fact, expended at home 
in the production, preparation, and transportation of the articles we 
send abroad to pay for the importations; and if these articles were 
not sent abroad the money could not be expended here, because there 
would be no market for them and our farmers and others could not 
afford to produce them. 

"When our own market is fully supplied with any given article, the 
production of that article must cease or be carried on at a loss, unless 
a market for it can be found somewhere else ; and this is the great dif- 
ficulty in the way of many of our most important industries at the 
present time. They have no market which will pay them for the cost 
of production under our unwise system of taxation, and yield them a 
reasonable profit upon their investments. To attempt to remedy this 
evil by still further increasing the cost of production is simply to 
begin at the wrong end, and will greatly aggravate the situation. 

It can be demonstrated that we have the capacity to produce most 
of the manufactured staples at less cost and at the same time pay 
higher wages than can be earned in any other country in the world, 
but in order to do so we must have some imports from other countries 
free of duty. If it were not for the excessive cost of production in 



CUSTOMS TARIFFS— 1846 TO 1897. 269 

this country, caused by the unnecessary taxation of crude and 
partially manufactured materials which are essential in the processes 
of our industries, we could export and sell every year large quantities 
of the products of our shops and factories, after fully supplying the 
home demand at reasonable prices. 

We believe, therefore, that the only manner in which our industries 
can be helped by legislation at the present time, is to exempt from 
taxation the materials they are compelled to use, and to reduce pro- 
portionately the taxes on finished products, so that all our farmers, 
mechanics, and manufacturers may be able to compete on equal terms 
with those of other countries. This is the policy we advocate and 
which we desire to see inaugurated and completed just as early and as 
rapidly as circumstances will permit. The capitalist who has invested 
his money in these industries, the laborers he employs, and the domestic 
consumer to whom he sells, would all be benefited and nobody will be 
injured. With untaxed materials, it is evident that they could afford 
to pay their laborers better wages than they can afford to pay them 
now, and still sell their products to consumers at lower prices than are 
now charged. 

Besides this, under such a policy, our manufactured products would 
not be confined, as they are now, almost exclusively to the domestic 
market, but would enter all the markets of the world and compete 
successfully with similar products from other manufacturing coun- 
tries. The opening of these great markets for the sale of our goods 
would, in our opinion, give constant employment not only to the 
thousands of laborers now engaged in our manufacturing industries, 
but would create a demand for many thousands in addition, and un- 
less we are greatly deceived the time would soon come when there 
would be no importations of finished articles into this country, except 
such as our own people for climatic reasons could not produce, or do 
not desire to produce. The only certain and proper way to stop 
importations of such products is to make them ourselves so cheaply 
that no foreign competitor can afford to meet us in our own markets, 
and this we could undoubtedly do with free materials. 

According to our view of the subject it is the duty of Congress, in 
legislating upon matters within the scope of its powers, to pursue that 
policy which will most certainly promote the growth and prosperity 
of every legitimate industry in which our people are engaged, and not 
select a few to be fostered and encouraged at the expense of the 
others. Agriculture, commerce, manufacturing, and mining are all 
equally entitled to our consideration. 

Those who are engaged in distributing the products of the world, so 
that they may reach the markets in which the best prices can be ob- 
tained, are performing a labor which conduces more than any other 
one thing to promote the prosperity of the actual producers of mer- 
chantable commodities, because without this labor a large part of the 
fruits of other industries would necessarily be wasted or disposed of 
at a loss. Any measure, therefore, which strikes a blow at legitimate 
commerce by placing unreasonable restrictions upon those who are en- 
gaged in carrying it on, or by imposing unnecessary taxes or charges 
upon commodities simply because they are removed from one place to 
another for sale, is manifestly injurious to every other industry. Any 
rate of taxation that may be necessary for the support of the Govern- 



270 CUSTOMS TARIFFS 1846 TO 1897. 

ment ought to be cheerfully borne, provided its burdens are properly 
distributed, but taxes imposed purely for the purpose of preventing 
or of obstructing trade are inexcusable under any circumstances and 
ought not to be tolerated. 

At a time when it is confessed by all parties that the Government 
does not need additional revenue, but that there ought to be a reduc- 
tion of its receipts, the bill reported by the majority proposes to levy 
upon a great mam^ articles of absolute necessity higher rates of duty 
than were ever heretofore proposed in any measure reported to Con- 
gress. These increases of rates are made in every instance for the pur- 
pose of restricting trade and thereby affording what is called protec- 
tion to the producers of similar articles in this country. 

The original argument in favor of protective duties was that they 
were necessary to foster infant industries by preventing ruinous com- 
petition from abroad until they could secure a hold on the home mar- 
ket and thus become self-sustaining, and it was again and again pre- 
dicted by the earlier advocates of the sj^stem that a few years of public 
support would enable them to do this. But the present bill is based 
upon precisely the opposite view. It is framed upon the assumption 
that as our industries grow older they grow weaker and more de- 
pendent upon the bounty of the Governm.ent and the forced contribu- 
tions of the people who purchase and consume their products; and 
accordingly we find that, as a general rule, the important increases 
in the rates of dut}^ are made with a view of still further protecting 
the products of our oldest industries, such as manufactures of iron 
and steel, woolen goods, cotton goods, manufactures of flax, hemp, etc. 

If it be true that these old industries need more protection now than 
they needed a hundred years ago, it must be because they have been 
existing under an unnatural and unhealth^f sj^stem and have lost that 
spirit of self-reliance and independence which is essential to the per- 
manent growth and prosperity of every business enterprise. Thirty 
years ago, after a considerable period of low taxes upon imported 
goods, when it was proposed to increase rates in order to secure reve- 
nue, it was not suggested by the most extreme advocates of the pro- 
tective system that our industries required anything like such high 
rates of duty as are imposed by this bill. It devolves upon those 
advocates now to explain, if they can, why it is that after a low-tariff 
policy has been abandoned for more than a quarter of a century and 
a high-tariff policy substituted in its place, the manufacturing and 
mechanical industries of the country are less able to maintain them- 
selves than they were when the change was made; and when this is 
done, it will still remain for them to show upon what principle of 
justice or sound public policy consumers can be periodically subjected 
to additional taxation — not for the benefit of the Government, which 
does not want the revenue — but for the exclusive benefit of private 
business enterprises which are not able to sustain themselves. 

The original claim that protection was to be a temporary expedient, 
and that after the lapse of a reasonable time the masses of the people 
would be compensated for their previous outlay by obtaining goods 
made at homic more cheaply than they could be obtained abroad, has 
been entirely abandoned, and it is now avowed that taxation of the 
many for the benefit of the few is to be the settled policy of the 
Government, and that this unjust system is to be made more onerous 
and restrictive from time to time as new objects for its application 



CUSTOMS TARIFFS 184G TO 1897. 271 

may be discovered and as the demands of old industries may increase. 
Hereafter taxes are to be imposed for the primary purpose of pro- 
tecting certain private interests against competition, with " incidental 
revenue " for the Government, and our people are to be deprived of 
the privilege of purchasing, without paying tribute to somebody, any 
article which any one or more persons in the United States, however 
incapable or wasteful, might possibly succeed in producing with the 
aid of a sufficient tax on their neighbors to establish and maintain 
them in the business. 

For instance, there are a few persons in this country who believe 
that they could manufacture tin or terne plate if those who use that 
necessary article were compelled by law to pay a higher tax upon it, 
and accordingly the bill now reported proposes to more than double 
the duties. This will injuriously affect the interests of thousands of 
laborers now engaged in the manufacture of tin cans and other vessels 
used in canning fruit, vegetables, meats, and fish, in nearly every part 
of the country, and it will constitute a direct charge upon the pro- 
ducers and consumers of those various kinds of food; but the theory 
upon which this bill is based takes no account of the welfare of this 
great mass of American citizens so long as two or three firms or cor- 
porations insist that the tax will be beneficial to them. 

Again, there are a few persons in the United States who claim that 
if they had what they call " proper encouragement " they could pro- 
duce raw silk here, and accordingly this bill proposes to compel all 
the people to pa}^ out of the public treasury a bounty of $1 a pound, 
or $2,240 per ton, on all the raw silk reeled from cocoons, and 7 cents 
on every pound, or $156.80 per ton, of fresh cocoons, including the 
worms, produced in the United States. Raw silk and cocoons are 
now on the free list, and last year we imported 5,329,646 pounds of 
silk and 101,647 pounds of cocoons. The object of the proposed 
bounty is to discourage those importations, which cost the people 
nothing unless they saw proper to use silk goods, and to encourage 
the production of those articles here at an expense of $1 a pound for 
the silk and 7 cents a pound for the cocoons, in addition to the actual 
value of the articles themselves; and this expense is to be charged to 
all the people, whether they use silk goods or not, and be paid out of 
the public treasury. 

At the same time the bill proposes to make enormous increases in 
the rates on woolen goods, which all our people are compelled to pur- 
chase and use, and very large increases in the rates on some kinds of 
cotton and linen goods which are absolutely necessary for the health 
and comfort of all classes. 

The increase of taxes on wool and woolen and worsted goods, in- 
cluding carpets, amounts to about $15,500,000 per annum, estimated 
upon the importations of the last fiscal year; but in fact it will be 
many times that amount by reason of the enhanced prices which con- 
sumers will be compelled to pay for the domestic product. While the 
bill proposes to make this large addition to the tax on woolen cloth- 
ing and carpets, it also proposes to abolish the internal-revenue taxes 
to the amount of $8,860,994.75 on manufactured chewing and smoking 
tobacco and snuff, articles which certainly can not be classed among 
the necessaries of life. 

While we would be willing to repeal the internal-revenue taxes on 
tobacco in connection with reductions upon other articles which the 



272 CUSTOMS TARIFFS — 1846 TO 1897. 

people are obliged to use, as was proposed in the bill which passed 
the last House, w^e can not agree to a measure which provides for the 
abolition of any part of such taxes and at the same time increases the 
rates of duty of cotton, woolen, and linen clothing, and on earthen- 
ware, glassware, table cutlery, and many forms of iron and steel 
which can not be dispensed with. Besides, about the only substantial 
reason that can be urged for the repeal of the tax on tobacco is the fact 
that the governmental supervision and control necessary to enforce 
its collection is a constant source of vexation and annoyance to those 
engaged in manufacturing that article. A mere reduction of the tax 
from 8 cents to 4 cents per pound does not dispense with this super- 
vision and control to any extent whatever, nor does it diminish to any 
extent the expense of collection. The same supervision, the same 
books and forms, the same bonds, oaths, and penalties, and the same 
number of officials will be required to collect 4 cents per pound that 
are required to collect 8 cents per pound. 

We can not undertake here to point out in detail the numerous 
increases in the rates of duty on imported goods which this bill pro- 
poses to make, but a few will suffice to show^ the general character of 
the measure and the purpose of its authors and supporters. The low- 
est grades of woolen 7/arn, worth not over 30 cents per pound, are to 
be subjected to a duty of 112 per cent, while the most costly yarn will 
pay 72 per cent. One grade of coarse, cheap blankets will be required 
to pay 106 per cent, but the finest blankets will pay 72 per cent. The 
coarsest and cheapest woolen hats will be subject to a duty of 111 per 
cent, and the finest to 66 per cent. Women's and children's cheapest 
dress goods with cotton warp are to be taxed 106 per cent, and the 
finest 73 per cent. The lowest grade of woolen cloths will pay 125 per 
cent, and the highest grade 86 per cent. The cheapest qualities of 
knit goods for underwear range from 112 to 138 per cent, but the 
finest and most expensive will pay 78 per cent. Woolen shawls of the 
coarsest and lowest grade used by the poorest people, will pay 135 per 
cent duty, and worsted goods of the lowest grade will pay 130 per 
cent, while the highest grade will pay 90 per cent. 

There are many increases of the rates on iron and steel and scarcely 
any reduction on articles which can be imported at all under the exist- 
ing rates. The reductions in this schedule, as a general rule, will not 
diminish taxation to any appreciable extent, while all the increases 
are so arranged as to obstruct importations and enhance the prices of 
the domestic articles of the same kind. On common table cutlery the 
new rates of duty imposed by this bill are very largely in excess of 
the old ones under which our manufacturing establishments have 
been successfully carried on for many years, and on the cheaper grades 
of pocketknives, and razors especially, the rates are greatly increased. 

AYlien the existing tariff was enacted in 1883, large increases were 
made in the rates of duty on earthenware and glassware, and this was 
justified upon the ground that the law then passed abolished the duty 
upon the packages in which these articles were shipped to this coun- 
try ; and it was contended that in view of this fact the actual net 
increase of duty would be comparatively small. Experience has 
shown, however, that notwithstanding the abolition of the duty on 
packages there was alarge increase of taxation in this schedule under 
that act, and therefore there ought now to be a reduction even if the 
packages remain free. But at the present session of Congress a bill 



CUSTOMS TAEIFFS 1846 TO 1897. 273 

has passed the House, and is now pending in the Senate, reimposing 
the duties on the packages, and the bill reported by the majority pro- 
poses to make still further increases in the rates of duty upon the 
goods, especially upon glass and glassware. Common window glass, 
not exceeding 16 by 24 inches square, is increased to 123 per cent; not 
exceeding 24 by 30 inches square, it is raised to over 135 per cent ; and 
all sizes above that are raised to over 138 per cent, while there are very 
large increases upon bottles and various other manufactures of glass. 

Camel's hair, a raw material exte*nsively used in this country in 
the manufacture of certain kinds of goods, and which has been 
admitted free of duty for a great many years, is by this bill taken 
from the free list and subjected to a tax of 12 cents per pound, which 
is equivalent to 77 per cent ad valorem. During the last fiscal year 
we imported, free of duty, 6,648,097 pounds of this material, which is 
absolutely necessary to enable some of our manufacturing establish- 
ments to carry on their business and supply the goods they are now 
making for their customers; but if this bill passes and the same 
quantiy is imported next year it will cost the people $797,771.64 in 
addition to the value of the hair itself. The imposition of this duty, 
like the imposition of all other duties on raw materials, works a 
double injury. In the first place it imposes an unnecessary burden 
upon the consumers, w^ho in the end pay all the duties with profits 
added, and in the second place it destroys the power of the domestic 
manufacturer to compete with his foreign rival in the production of 
the goods into which the taxed material is converted. 

We have for a long time been endeavoring to increase our trade 
with the people of Central and South America and Mexico, and at 
our request an international conference is now being held to devise 
means for the accomplishment of this result. The people of all these 
countries had a right to suppose that this Government was acting in 
good faith when it invited them to send their delegates here, and that 
nothing would be done by us to disturb the harmony of their delibera- 
tions or prevent the success of their mission ; but in the midst of their 
consultations, and when it was earnestly hoped that some practicable 
plan might be agreed upon for the establishment of closer commercial 
relations, this bill is reported containing provisions which will not 
only retard reciprocal arrangements for the future but destroy a large 
part of the trade now existing between this country and some of our 
neighbors on the south. 

The bill proposes to make large increases in the duties on carpet 
wools, and take silver ores containing lead from the free list and sub- 
ject the lead contained in the silver ore to a duty of IJ cents per 
pound, not because we need the revenue, but for the sole purpose of 
preventing these articles from being imported into this country. Last 
year we imported direct from the states and republics of Central 
and South America and the Republic of Mexico many million pounds 
of this wool, and still more by way of London and other European 
ports, and from Mexico silver ores bearing lead of the value of 
$6,779,160. Our total importations of carpet wools from all countries 
amounted to 96,556,466 pounds, and our total importations of this 
kind of ore was $6,951,719. All this wool has been converted into 
carpets and other fabrics, and all these ores have been smelted in the 
United States by American workmen, and their importation has been 

64467— S. Doc. 547, 50-2 18 



274 CUSTOMS TARIFFS — 1846 TO 1897. 

of great benefit to our people, in addition to the profit realized from 
the trade between the different countries. The free admission of 
fluxing ores from Mexico has enabled our citizens to establish and 
maintain large smelting works at El Paso, Tex., Argentine, Kans., 
Newark, N. J., Kansas City, Mo., and a great mam^ other places. If 
this bill passes, the tax upon 66,000 tons of silver ore, the amount 
imported last year, will be over $672,000, which the Government does 
not need and which will benefit nobod}^ in this country. 

The bill in fact increases the* rates of duty on all classes of wool 
imported into this country. These increases have been made princi- 
pally upon the demand of a few large flock masters in the State of 
Ohio, and they will be defended by the majority upon the alleged 
ground that they are beneficial to the farmers of the country who 
keep sheep on their lands. The fact is that wool is one of our least 
important agricultural products in point of actual value and by com- 
parison with others, even in the State of Ohio. It does not amount 
to more than 3 per cent of the total value of farm products in that 
State, from which comes the most constant and urgent demand for 
high rates of duty, and it is still less in other States. 

According to the statistics furnished by the assessors of every 
township in Ohio to the Secretary of State, as shown by his report 
in the year 1888, the wool product of the preceding year was 20,556,- 
357 pounds, worth certainly not more than $6,000,000. The product 
of eggs for the same year was 42,355,099 dozens, worth fuU}^ as much 
as the wool and probablv more. The wheat product was 34,36-4.171: 
bushels, worth $25,000,000: corn, 83,118,838 bushels, worth more than 
$30,000,000 ; hay, over $2,500,000 tons, worth between $25,000,000 and 
$30,000,000, and there were many other agricultural products worth 
more than the wool. The total wool product of the State amounted 
to about 5 pounds per head of its own population, while the average 
consumption of wool by the people of this country is about 10 pounds 
per head, including the wool produced here, the raw wool imported, 
and that contained in imported woolen fabrics. 

Ohio is a rich and prosperous State, situated in a comparatively 
cold part of the country, and the consmiiption of woolen goods by its 
peo]:>le is far above the average. It is, therefore, quite certain that 
for every pound of wool produced in that State 2 pounds or more are 
consumed in the form of clothing worn by the people and other 
woolen fabrics used by them. Consequently we have in this bill a 
proposition to compel the people of that State to pay high taxes on 
at least 10 pounds of wool contained in the woolen goods they buy 
in an attempt to raise the price of 5 pounds of wool they produce, 
and the disproportion between the actual burden imposed and the 
supposed benefit conferred is even greater than this in most of the 
other States of the Union. 

For the further purpose of inducing the farmers of the country to 
belive that they can and will derive some benefit from the protective 
policy, this bill imposes various rates of duty upon certain important 
agricultural products, which it is well known could not be imported 
to any material extent with or without duty. For instance, corn is 
subjected to a duty of 15 cents a bushel; corn meal, 20 cents per 
bushel ; oats, 15 cents per bushel ; rye, 10 cents j)er bushel ; wheat, 25 
cents per bushel ; wheat flour, 25 per cent ad valorem ; apj)les. green 
or ripe, 25 cents per bushel ; apples, dried, 2 cents per pound ; bacon 



CUSTOMS TARIFFS — 1846 TO 1897. 275 

^nd hams, 5 cents per pound; beef, mutton, and pork, 2 cents per 
pound; lard, 2 cents per pound, and tallow, 1 cent per pound. We 
produce a great surplus of all these articles and many others every 
year, which we are compelled to send abroad and sell in the free 
markets of the world in competition with similar products from 
other countries. 

It is impossible to protect the farmer against foreign competition 
in his home market, for he has no such competition, and the insertion 
or retention of these articles in a tariff bill is a device which will 
deceive no one who gives a moment's thought to the subject. During 
the last fiscal year we exported 69,592,929 bushels of corn and im- 
ported only 2,388 bushels, not more than can be produced on 50 acres 
of good land in this country. We exported 312,186 barrels of corn 
meal and imported 396 bushels. Our exports of wheat amounted 
to 46,414,129 bushels, and our imports amounted to 1,946 bushels and 
our exports and imports of the other articles mentioned were as fol- 
lows: Oats, exports 624,226 bushels, imports 22,324 bushels; rye, 
exports 287,252 bushels, imports 16 bushels; wheat flour, exports 
9,374,803 barrels, imports 1,155 barrels ; apples, green or ripe, exports 
942,406 barrels, imports, none reported; apples, dried, exports 22,- 
101,579 pounds, imports, none reported; bacon and hams, exports 
400,224,646 pounds, imports 272,130 pounds ; beef, mutton, and pork, 
exports 286,991,121 pounds, imports 215,575 pounds; lard, exports 
318,242,990 pounds, imports 1,073 pounds; tallow, exports 77,844,555 
pounds, imports 34,931 pounds. 

This statement shows how futile it is to attempt to afford protec- 
tion to the farmers of the country by imposing duties upon the im- 
portations of these products, and this large and intelligent class of 
citizens can not be reconciled in this way to a policy which increases 
taxes upon their clothing, table ware, carpets, earthenware, glass- 
ware, agricultural implements, and other necessary articles. Among 
other things upon which the duties are increased by this bill are iron 
and steel rods used in the manufacture of fencing wire, an article 
of absolute necessity to the farmers of the West, and of hoop or band 
iron or steel, cut to length, or wholly or partly manufactured into 
hoops or ties for baling purposes, including hoops for barrels. The 
increase of duty upon these cotton ties and barrel hoops amounts to 
$717,141, and makes the rate 114 per cent instead of the existing rate 
of 35 per cent. The importations of these articles last year amounted 
to 67,573,062 pounds, which was all used by our coopers and by the 
producers of cotton, three-fourths of which has to be exported and 
sold abroad where no allowance is made for the weight or the cost 
of the ties. 

Under existing law animals for breeding purposes are admitted free 
of duty and all others are subject to a tax of 20 per cent ad valorem; 
but the bill reported proposes largely to increase this tax and make it 
specific. It is proposed to levy an import duty of $30 per head on all 
horses and mules; $10 per head on all cattle over one year old, and $2 
per head on all under that age, and $1.50 per head on hogs and 
sheep. Horses, valued at $150 and over, will pay a duty of 30 per 
cent, and all animals imported speciallj^ for breeding purposes will 
still be admitted free, but they must be of pure blood, of a recognized 
breed, and must have been duly registered abroad in the book of 
record established for that breed. All these increases of duties are 



276 CUSTOMS TARIFPS — 1846 TO 1897. 

claimed to be in the interest of farmers, but in fact they will be vastly 
more injurious to them and to dairymen than to any other class of 
our people. 

Last year we imported dutiable horses to the nmnber of 52,454, of 
the average value of $42.81; cattle. 62,380. of the average value of 
$9.68 ; hogs, 2,396, of the average value of $3.28 ; and sheep, 454,010, 
of the average value of $2.98. These animals were brought here 
mainly, if not entirely, by the farmers themselves, or on their ac- 
count, to replenish their stock of work beasts, milch coavs, and sheep 
herds. This is evident, Vv^e think, from the low i^rices of the animals 
and the localities from which they were imported. For instance, 
nearl}^ all the horses imported came from Mexico and from Quebec^ 
Ontario, Manitoba, and the Northwest Territory, and the average 
value of the 29.590 bought from Mexico was $8.80, while the average 
value of the 17,470 brought from the Dominion was only a little 
over $100. These were not expensive animals imported for racing 
purposes, or for use in pleasure carriages, but ordinar}^ stock such 
as is used upon our farms; and it is evident that the importations 
from Mexico were ponies for use on the sheep and cattle ranches 
of the West. The duty on these Mexican horses last year amounted 
to $52,369, but if this bill passes, and the same number is imported, 
next 3^ear, the duty will amount to $887,700, or nearly three and a 
half times their value. 

The farmer or dairyman who hereafter imports common cattle 
for his own use will be required to pa}^ a duty of over 100 per cent^ 
according to the average value of the importations last year, and he 
can not import an ordinary animal of any kind for breeding pur- 
poses free of duty, as fine stock may be imported, because such an 
animal is not pure bred, and is therefore not registered abroad. 
How the farmers are to be helped by the increased duties on live 
animals we are wholly unable to see, and, in our opinion, if this bill 
passes thej^ will be the first to demand a restoration of the old rates, 
or that these importations be made free. 

While the imposition of these duties on live animals and other 
agricultural products can not possibly do our farmers any good at 
home, the increases made by this bill on manufactured and other 
articles which we import will certainly be a great injury to them 
abroad in the markets where they are compelled to sell their surplus. 
Such a policy is certain to provoke retaliatory legislation by the 
countries to which we export our agricultural products, and already 
France, Germany, and other countries have made discriminations 
against us which have severely affected the sale of our breadstuffs 
and provisions. If this bill passes, the Dominion of Canada, the 
Republic of Mexico, and the various governments of Central and 
South America will almost certainly pursue the same course, and a& 
a result of this commercial warfare the farmers will soon find them- 
selves without a market for their surplus products either at home or 
abroad. 

No reduction has been made in the amount of duties imposed under 
any schedule except that relating to sugar and molasses. In all the 
other thirteen schedules of dutiable goods, embracing almost every 
important article the people use, except tea and coffee, which have 
been free for many years, increases are made, and in many of them 
the increase is very large. 



CUSTOMS TARIFFS — 1846 TO 1897. 277 

The bill proposes to admit, free of duty, all sugar up to and in- 
cluding No. 16 Dutch standard in color, and pay to the sugar pro- 
ducers in this country a bounty of 2 cents per pound each year until 
July 1, 1905, on their product. Last year these grades of sugar, 
which are now made free, yielded to the Government $54,894,181, all 
of which is now to be surrendered, and the sugar industry is to be- 
come an annual charge upon all the people who are engaged in other 
occupations, some of which are far more important and all of which 
are fully as meritorious as this one. 

In 1888, which is the last year for which we have complete returns, 
the sugar product in this country was 375,855,877 pounds, so that 
even if there should be no increased production under the bounty 
system the sum which the people are to be compelled to donate each 
year for the support of this favored industry will be $7,520,000, or 
$113,000,000 during the fifteen years. But the very object of the 
bounty is to encourage the production of this article, and its advo- 
cates claim that in a few years it will result in a domestic supply 
equal to the whole demand for home consumption. In addition to 
the home product we imported and consumed during the last fiscal 
year 2,700,421,302 pounds of sugar not above No. 16 in color, making 
a total annual consumption, including domestic and imported, of 
3.076,277,079 pounds, and therefore, 'if the system results as its advo- 
cates predict, the annual payment out of the Treasur}^ will be $61,- 
528,426, even without any increase in the amount now consumed. 

We protest against the gross favoritism and injustice of such a 
policy, and we deny the moral or constitutional right of the Govern- 
ment to tax the people who grow corn, wheat, cotton, rye, oats, and 
other agricultural products for the purpose of raising money to be 
given to those who produce sugar or any other article. The bounty 
provisions contained in this bill are confessions that the whole system 
which it seeks to strengthen and extend is a system of discrimina- 
tions between the various productive industries of the country — a 
system which imposes charges upon some for the support of others, 
and disregards every principle of justice and equality in distributing 
the burdens of taxation. 

The duties imposed upon imported sugar, even at the present rates, 
are mainly for revenue, and about nine-tenths of the charge upon 
the people on account of these duties goes into the public Treasury 
for the support of the Government, and only about one-tenth can be 
added to the prices of the domestic product. The tax, therefore, is 
far more just and equitable than the taxes on cotton and woolen 
goods, linen goods, and many other articles now subject to high rates 
of duty, and which this bill proposes to make still higher, "because 
in these cases the conditions are reversed, and the Government re- 
ceives a small proportion only of the total amount the people are 
compelled to pay. While we believe the duties on sugar are too high, 
and that a reduction ought to be made, we can not see the justice or 
propriety of making this revenue article entirely free and paying 
bounties upon its production, in order to afford an excuse for the 
imposition of additional taxes to the amount of about $65,000,000 on 
the necessaries of life embraced in the other schedules. 

It is impossible to state with entire accuracy how much the bill 
increases taxes upon imported goods, for the reason that there are 
many large increases of taxation made by it which are not exhibited 



278 CUSTOMS TAEIFFS — 1846 TO 1897. ' 

in the tables submitted by the coinmittee. Those tables show thaty 
omitting the sugar schedule, there has been added to the duties on the 
articles still remaining on the dutiable list the sum of $40,055,152.33 ; 
but in adcldition to this, after January 1, 1894, the duties on brown 
and bleached linens, ducks, canvas, handkerchiefs, or other woven 
fabrics, composed of flax, hemp, or jute, or of which flax, hemp, or 
jute, or either of them, shall be the component material of chief 
value containing one hundred or more threads to the square inch, 
counting either the warp or filling, will be increased to the amount 
of $1,574,954.57 more than is shown by the tables ; and after July 1, 
1891, the duty on tin or terne plate will be $8,371,378.67 greater than 
it was last year upon the same importation, and the increase in the 
tobacco schedule, is, as nearly as we can calculate it, $6,551,855.41 
more than the tables show. 

In our opinion the increase in the tobacco schedule, resulting mainly 
from the imposition of a duty of $2 per pound on unstemmed leaf for 
cigar wrappers, will be $16,305,925 instead of $9,754,069.59, as shown 
by the tables, and we are confident that an analysis of our importa- 
tions of that article for a series of years past will sustain our position. 

Even the comparatively brief examination we have been able to 
make has disclosed other increases not shown by the calculations con- 
tained in the tables, amounting to more than $8,000,000, and there are 
many others which can not be accurately ascertained for the want of 
sufficient data as to prices and quantities of importations last year. 
Adding these amounts to the $40,055,152.33, shows a total increase of 
duties on articles still dutiable, outside of the sugar schedule, of about 
$65,000,000, and we are satisfied it is more than that. 

We do not mean to assert that the bill actually increases the customs 
revenue $65,000,000 over what it is under existing law, but that it pro- 
poses to impose upon the articles it leaves upon the dutiable list, except 
sugar and molasses, that sum in excess of the amount collected on the 
same schedules last year. It j^laces upon the free list articles which 
yielded a revenue of $6,039,969 during the last fiscal year, and it 
makes a reduction of $54,922,110.56 on sugar and molasses, and these 
two sums, amounting to $60,962,079.63, being deducted from the 
$65,000,000 leave a net increase of more than $4,000,000 in tariff taxa- 
tion under this bill. 

While the bill proposes to transfer from the dutiable schedules to> 
the free list articles which last year jdelded a revenue of $6,039,969.07^ 
it proposes also to transfer from the free list to the dutiable list cer- 
tain articles, principally raw materials used in manufactures, which^ 
according to the importations during the last fiscal year, will vield a 
revenue of nearly $3,500,000. 

No system of taxation based on the theorj/^ of this bill can possibly 
operate equally on all the people, or be to smj extent beneficial to all 
the people. If all were taxed alike for the purposes of protection, 
each one being taxed the same amount for the benefit of all the others, 
it is clear that the operation would help no one, for all would be left 
in the same situation in which they were before; and if all are not 
taxed alike, it is equally clear that injustice must be done to somebody. 

Such taxation must, therefore, be unequal and unjust or it can not 
j)Ossibly accomplish the purpose for which it is designed. Its funda- 
mental princijDle is that certain occupations or classes of occupations 
can not be profitably carried on without assistance from others, and 



CUSTOMS TARIFFS 1846 TO 1897. 279 

that the others must be forced by law to assist them by contributing 
money in the form of enhanced prices for their products. Whether 
these enhanced prices are to be temporary only, or permanent, does not 
in the least affect the accuracy of the statement or the force of the 
argument, for in either case they are sustained by contributions which 
the consumers are compelled by law to make. 

This is not the proper way to establish and maintain a prosperous 
and independent industrial system in this country, and the longer it is 
persisted in the more apparent its injustice and impolicy will become. 
We are aware of the fact that every law imj)Osing duties upon im- 
ported goods must affect our domestic industries to some extent, and 
we are in favor of such legislation upon this subject as will help all as 
much as possible without injury to any. In our opinion, the exercise 
of a just discrimination in the selection of the subjects of taxation 
and in fixing the rates of duty to be imposed upon each would enable 
the Government to realize from this source of revenue ample means 
for its own support and at the same time greatly improve the present 
condition and prospects of all our citizens who have invested their 
means or embarked their labor in manufacturing, mining, agriculture, 
and commerce. 

While we would gladly cooperate with the majority in the passage 
of any measure which would relieve the people from unnecessary tax- 
ation, promote the prosperity of our various industries, and secure 
ample wages and steady employment to the laborers engaged in them, 
we feel constrained to make an earnest protest against this bill, be- 
cause in our opinion it will not accomplish any of these desirable 
results. 

J. G. Caelisle, 
E. Q. Mills, 
Benton McMillin, 
C. K. Breckinridge, 
KoswELL P. Flower. 



VIE¥7S OE MH, McKENNA. 

Mr. McKenna submits the following views on the bill proposed by 
the majority of the Committee of Ways and Means: 

I dissent from the sugar schedule of the bill. I do it with regret — 
regret to dissent from colleagues — greater regret that principles 
which should be universally and impartially applied are partially 
and discriminatingly applied. 

The bill in its sugar schedule makes an arbitrary and invidious 
distinction between the sugar industry and other industries, a dis- 
tinction inconsistent with the principle upon which the bill is framed 
and upon which it can only be justified. 

Protection, as understood politically, is the clear right of all in- 
dustries or of none. The means of it is a tariff, not largess from the 
Treasury. The distinction is not one of words. It is a distinction 
firm and clear in substance and effect. 

A tariff may be a tax. A bounty is certainly one, fixed and un- 
avoidable, and increases with the production it encourages. A tariff 
tax lessens with the production it encourages, and finally vanishes in 
the competition of home producers. 



280 CUSTOMS TAKIFFS — ^1846 TO 1897. 

A bounty abandons the home market to the foreign product; a 
tariff secures the home market to the home product. A bounty, 
therefore, is as useless as it is burdensome, and as odious as it is use- 
less. 

It is not Republican. It has no justification in either the practice, 
the principles, or the professions of the Eepublican party. The plat- 
form of the party, and which it was elected to execute, proclaimed 
that before protection — tariff protection — should be sacrificed, the 
internal-revenue system should be destroj^ed. 

If a bounty is useful for sugar, why not for other things? In all 
the range of articles with which the bill deals are none fit for a bounty 
but sugar? '\'\niat relief does it give consumers of sugar that it can 
not give to consumers of other things? The bill protects even the 
hope of a production of some articles. Sugar is an established indus- 
try in four States, and yet is denied protection. 

Great principles should not be played with this way. They are 
not so flexible to men's passing interests. 

If a bounty is a tax of less burden than is a tariff, why are sugar 
consumers selected for favor? 

Is sugar the only article used in this country that is higher in price 
than in the markets of the world ? Make this the test. Contemplate 
the citizen as a consumer only (and at a special time), and there is 
an end of a protective tariff. The Eepublican House of Representa- 
tives should not set this example. "\A%o can say where the contagion 
of it will stop ? 

AVhat is the excuse for free sugar? Is it that beet sugar is a new 
industr}^, and are new industries not to be protected ? The whole bill 
is a contradiction of this. If the fathers of the Republic had so 
thought and acted this nation may yet have been feebly struggling 
along the Atlantic seaboard, not even a strong market for Europe. 
Even John Stuart Mill, one of the most distinguished advocates of 
laissez f aire, admits a protective duty is defensible " in hopes " (mark 
the word) " of naturalizing a foreign industry in itself perfectly 
suitable to the circumstances of the country." 

The beet-sugar industry is not only suitable to the circumstances of 
the country, but of all the range of protective industries not one offers 
such brilliant prospects of good. The bill protects and justly pro- 
tects agricultural products, and with singular inconsistency, almost 
perverse inconsistency, denies protection to an industry m which the 
farmer is interested the most. 

In the expense account of the beet-sugar factory at Alvarado, Cal., 
for 1889 was $105,416.48. Of this amount $41,893.50 were paid di- 
rectly to farmers for beets; $27,790.57 directly for wages in factory 
and salaries. The other expenses, such as limestone and fuel, went 
for wages paid indirectly to labor. 

Not only California, but other States with not half her varied and 
rich resources, can be dotted and embellished with beet-sugar facto- 
ries paying like relative amounts of their expenditure to farmers and 
diffusing prosperity everywhere. 

Must an industry be able to supply the home consumption before it 
is entitled to protection ? And the sugar industry, it is asserted, has 
not done this. Other industries have not done this ; industries which 
have been protected in every tariff measure which has been enacted 
and which are protected in the present bill; indjistries which, instead 



CUSTOMS TARIFFS 1846 TO 1897. 281 

of increasing have decreased, and are decreasing, and have received 
additional protection from the bill presented by the majority of the 
committee because such industries have decreased and are decreasing. 
The cane-sugar industry is expanding and is capable of expansion. 

One of the accusations against the present law is, one of the accusa- 
tions against the proposed bill will be, that it retains the duties levied 
for war expenditures. Why? If sugar is to be placed on the free 
list, it will be puzzling to answer the why. 

It is submitted, then, upon every principle upon which a protec- 
tive duty can be applied to any American industry, it must be applied 
to sugar. Upon every principle upon which a protective duty can 
be denied to sugar it must be denied to every other American indus- 
try. Protection must be universal, or not at all. It must be national, 
or not at all. 

The bill presented gives a bounty to silk cocoons and raw silk. It 
is as objectionable as a bounty on raw sugar. 

J. McKenna. 



WILSON EEPOUT, 1893. 

[House Report No. 234, 53d Congress, 2d Session.] 

TO REDUCE TAXATION, TO PROVIDE REVENUE FOR THE GOVERN- 
MENT, AND FOR OTHER PURPOSES. 

December 19, 1893. — Committed to the Committee of the Whole House on the state of 
the Union and ordered to be printed. 

Mr. Wilson, of West Virginia, from the Committee on Ways and 
Means, submitted the following report to accompany H. K. 4864 : 

The Committee on Ways and Means, to which have been referred 
sundry House bills imposing or regulating custom duties upon articles 
imported into the United States from other countries, have prepared 
and herewith present a bill which contemplates a general revision, 
reduction, and sim.plification of our system of import duties, and 
submit it with the following explanatory statement : 

The American people, after the fullest and most thorough debate 
ever given by any people to their fiscal policy, have deliberately and 
rightly decided that the existing tariff is wrong in principle and 
greviously unjust in operation. They have decided as free men 
must always decide, that the power of taxation has no lawful or 
constitutional exercise except for providing revenue for the support 
of Government. 

Every departure from this principle is a departure from the funda- 
mental principles of free institutions and inevitably works out a 
gross inequality in the citizenship of a country. For more than 
thirty years we have levied the largest part of our Federal taxes in 
violation of this cardinal truth, until we have reached in the existing 
tariff an extreme and voluminous system of class taxation to which 
history may be challenged to furnish any parallel. So many private 
enterprises have been taken into partnership with the Government;: 
so many private interests now share in the rich prerogative of taxing 
seventy millions of people, that any attempt to dissolve this illegal 
union is necessarily encountered by an opposition that rallies behind 
it the intolerance of monopoly, the power of concentrated wealth, the 
inertia of fixed habits, and the honest errors of a generation of false 
teaching. 

The bill on which the coixmiittee has expended much patient and 
anxious labor is not offered as a complete response to the mandate of 
the American people. It no more professes to be purged of all protec- 
tion than to be free of all error in its complex and manifold details^ 
However we may deny the existence of any legislative pledge or the 
right of any Congress to make such pledge for the continuance of 
duties that carry with them more or less acknowledged protection, we 
are forced to consider that great interests do exist whose existence 
and prosperity it is no part of our reform either to imperil or to 
curtail. We believe, and we have the warrant of our own past ex- 
282 



CUSTOMS TARIFFS — 1846 TO 1897. 283 

perience for believing, that reduction of duties will not injure, but 
give more abundant life to all our great manufacturing industries, 
however much they may dread the change. But in dealing with the 
tariff, as with every other long-standing abuse that has interwoven 
itself with our social or industrial system, the legislator must always 
remember that in the beginning temperate reform is safest, having 
in itself " the principle of growth." 

A glance at the tariff legislation of our own country ought to 
satisfy every intelligent student that protection has always shown its 
falsity as a system of economy in its absolute failure to insure healthy 
and stable prosperity to manufactures. It teaches men to depend on 
artificial help, on laws taxing their countrymen, for prosperity in 
business rather than upon their own skill and efforts. It throws 
business out of its natural channel into artificial channels where there 
must always be fluctuation and uncertainty, and it makes a taritF 
system the football of party politics and the stability of large busi- 
ness interests the stake of every popular election. None have recog- 
nized this truth more fully than the wiser men v\^ho from time to time 
have engaged in the so-called protected industries. 

Years ago Mr. Edward Everett stated, in an oration at Lowell, that 
the sagacious men who founded the manufactures of New England 
were never friends of a high-tariff policy. The Hon. Amasa Walker, 
a former member of this House from Massachusetts, and one of our 
foremost writers on economic questions, declared it to be within his 
own personal knowledge that when the proposal was made to impose 
the protective tariff of 1816, the leading manufacturers of Rhode 
Island, among vv^hom was Mr. Slater, the father of cotton spinning 
in this country, met at the counting room of one of their number, and. 
after deliberate consultation, came unanimously to the conclusion that 
they had rather be let alone; their business had grown up naturally 
and succeeded well, and they felt confident of its continued prosperity, 
if let alone by Government. They argued that by laying a protective 
tariff their business would be thrown out of its natural channels and 
subjected to fluctuation and uncertainty. But, as usual, the clamor of 
selfish and less farsighted men, and the ambition of lawmakers to 
usurp the place of Providence prevailed. The country entered on a 
protective policy with the unfailing result that government help 
begot a violent demand for more government help. The moderate 
tariff of 1816 rapidly grew into the " tariff of abominations " that 
carried the country to the verge of civil discord, and provoked a 
natural revulsion. Protection has run a like course since 1861. 

When Congress began to repeal war burdens and to relieve manu- 
facturers of the internal taxes, which they had used to secure com- 
pensating duties on like foreign products, there arose a demand 
throughout the country, without respect to party, for a reduction of 
the war tariff. Unable to resist this demand, the protected industries 
baffled and thwarted any reduction of consequence until 1872, when 
they defeated a House bill that did make a substantial reduction by 
substituting a Senate bill which carried a horizontal cut of 10 per 
cent. As soon, however, as the elections of 1874 gave the next House 
to the Democratic party that reduction was repealed by the outgoing 
Republicans, and rates restored to what they were before 1872. 



284 CUSTOMS TARIFFS — 1846 TO 1897. 

And although the demand for tariff reform and for reduction of 
taxes has ever since been a burning and a growing one in the country, 
the protected industries have exacted and received from every Repub- 
lican Congress elected since 1874, an increase of their protection, 
occasionally permitting the repeal or the lessening of a tax that was 
paid into the Treasury in order to keep away from or to increase 
duties levied for their benefit. Protection left to its natural momen- 
tum never stops short of prohibition and prohibitory walls are always 
needing to be built higher or to be patched and strengthened. 

A protective tariff never has and never can give stability and satis- 
faction to its own beneficiaries. Even if its victims are too weak or 
scattered to agitate for its decrease, those beneficiaries are sure to 
agitate for an increase. When the reform tariff of 1846 was before 
Congress the air was full of prophecies that it would destroy our 
manufacturing industries, throw labor out of employment, or compel 
it to work at pauper wages, and dwarf and arrest the prosperous 
growth of the country. Every representative of the four chief manu- 
facturing States of Sew England voted against it with gloomy fore- 
bodings of its blighting effect. The rate of duties provided in that 
tariff was much lower than those of the bill we here offer. What 
was the result ? Instead of paralyzing the industries and pauperizing 
the labor of New England and other sections of the country the tariff 
of 1846 gaA^e immense vigor to manufactures, with steady employ- 
ment and increasing wages to labor. So that after eleven years' expe- 
rience under it (the longest period of stability we have ever enjoyed 
under any tariff), the representatives of the New England States, 
with practical unanimity, voted for a further reduction of 20 per 
cent, and by a two-thirds vote sustained the tariff of 1857, which made 
a reduction of nearly 25 per centum. 

And so well contented and prosperous were the manufacturers of 
the country under the low rates of the tariff of 1857, that when the 
Morrill bill of 1861 took the first backward step there was a general 
protest against it. The Hon. Alexander Rice, of Massachusetts, said 
in the House. 

The manufacturer asks no additional protection. He has learned among other 
things, during his pilgrimage of tribulation, that the greatest evil next to a 
ruinous competition from foreign sources is an excessive protection which stimu- 
lates a like ruinous and irresponsible competition at home. (Congressional 
Globe, 1859-60, p. 1867.) 

Mr. Sherman, of Ohio, said: 

When Mr. Stanton says the manufacturers are urging and pressing this bill, 
he says what he must certainly know is not correct. The manufacturers have 
asked over and over again that they should be let alone. (Ibid., 2053.) 

Mr. Morrill himself has since said that the tariff of 1861 was not 
asked for, and but coldlv welcomed by manufacturers. (Congres- 
sional Globe, 1869-70, p. "^3295.) Senator R. M. T. Hunter, of Vir- 
ginia, chairman of the Senate Finance Committee, said : 

Have any of the manufacturers come here to complain or ask for new duties? 
* * * Is it not notorious that if we were to leave it to the manufacturers of 
New England themselves, to the manufacturers of textile fabrics, hardware, etc., 
there would be a large majority against any change? Do we not know that the 
woolen manufacti\re dates its revival from the tariff of 1857, which altered the 
duties on wool? (Cong. Globe, p. 3010.) 

The history of American industry shows that during no other pe- 
riod has there been a more healthy and rapid development of our 



CUSTOMS TARIFFS — 1846 TO 1897. 285 

manufacturing industry than during the fifteen j^ears of low tariff 
from 1846 to 1861, nor a more healthy and harmonious growth of 
agriculture and all the other great industries of the country. 

No chapter in our political experience carries with it a more salu- 
tary lesson than this, and none could appeal more strongly to law- 
makers to establish a just and rational system of public '^re venues, 
neither exhausting agriculture by constant bloodletting nor keeping 
manufactures alternating between chills and fevers by artificial pam- 
pering. In this direction alone lies stability, concord of sections, and 
of great industries. 

We have already said that public discussion may disclose errors of 
minor detail in the schedules of our bill. To escape such errors would 
require so thorough and minute a knowledge of all the divisions, sub- 
divisions, complex and manifold mazes and involutions of our chemi- 
cal, textile, metal, and other industries that no committee of Con- 
gress, no matter how extended the range of their personal knowledge 
or how laborious and painstaking their efforts, could ever hope to 
possess. We have not forgotten that we represent the people, who are 
the_ many, as well as the protected interests, who are the few, and 
while we have dealt with the latter in no spirit of unfriendliness, we 
have felt that it was our duty, and not their privilege, to make the 
tariff schedules. 

^ Those who concede the right of beneficiaries to fix their own boun- 
ties must necessarily commit to them the framing and verbiage of the 
laws by which those bounties are secured for them. A committee of 
Congress thus becomes merely the amanuensis of the protected inter- 
ests. It has been shown so clearly and so often in the debates of this 
House that nearly every important schedule of the existing law was 
made in its very words and figures by representatives of the interest 
it was framed to protect that it is unnecessary in our report to present 
the record proof of this fact, but it may not be amiss to cite further 
evidence to show that this is not only the necessary rule, but the open 
and avowed method of framing protective tariffs. When the Senate 
substitute for the bill passed by this House in the Fiftieth Congress, 
which substitute is the real basis of the existing law, was being pre- 
pared. Senator Hoar, of Massachusetts, appeared before the Senate 
subcommittee and used this language: 

Instead of coming before your subcommittee for a formal bearing on our 
Massachusetts industries I thought the best way was to carefully prepare a 
table of all the various industries, perhaps some sixty or seventy in all, and ask 
Brother Aldrich to go over them with me and ascertain what the people wanted 
in each case, and if there were any cases where the committee had not already 
done exactly ivhat the petitioners desired, or had not inflexibly passed upon the 
question, I could have a hearing before you, but I find in every instance the 
action of the committee, as Mr. Aldrich thinks it likely to be, is entirely satis- 
factory to the interests I represent, with the exception of one or two, and the 
papers in regard to those cases I have handed to Mr. Aldrich, 

No stronger indictment of the whole protective system could be 
made than that which is unconsciously carried in these words of a 
United States Senator, that laws which impose taxes on the great 
masses of people must be written in language so technical that the 
most intelligent citizen can not fully understand them, and that the 
rates of taxation should be dictated by the selfishness and greed of 
those who are to receive the taxes. 



'586 CUSTOMS TARIFFS — 1846 TO 1897. 

We have believed that the first step toward a reform of the tariff 
should be a release of taxes on the materials of industry. There can 
be no substantial and beneficial reduction upon the necessary clothing 
and other comforts of the American people, nor any substantial and 
beneficial enlargement of the field of American labor as long as we tax 
the materials and processes of production. Every tax upon the pro- 
ducer falls with increased force on the consumer. Every tax on the 
producer in this country is a protection to his competitors in all other 
countries and so narrows his market as to limit the number and lessen 
the wages of those to whom he can give employment. Every cheapen- 
ing in the cost or enlargement of the supply of his raw materials, 
while primarily inuring to the benefit of the manufacturer himself, 
passes under free competition immediately and passes entirely to 
the consumer, who very soon gets even more benefit out of it than such 
reductions seem to carry, because with the rapid widening of his mar- 
ket the manufacturer is able to sell at a smaller profit. It is there- 
fore a very narrow and shortsighted view which supposes that we re- 
lease the duties on iron ore and coal and wool and other like articles 
solely for the benefit of those who manufacture our iron, steel, woolen, 
and other fabrics. 

We are legislating for the great millions of consumers beyond them 
and for the scores of thousands of laborers to whom they may thus 
give steady and well-paid employment. It is no less a narrow and 
short-sighted view which supposes that a removal of the tariff duties 
on such necessaries of industry will inflict any real loss upon those 
who produce them in our own country. The enlargement of markets 
for our products in other countries, the increase in the internal com- 
merce and in the carrying trade of our own country will insure a 
growing home market for all these things that will quickly outstrip 
anything they could have under the protective system. 

Iron and coal are the basis of modern industry. The abundance 
and cheapness of their supply offers us, in many lines of production, 
the manufacturing supremacy of the world. While the mines of 
other countries are becoming exhausted, and the cost of mining in 
consequence is increasing, we are constant^ discovering and develop- 
ing new sources of supply. The discovery of the immense beds of 
Bessemer ore in the lake region and of foundry ores in several of the 
Southern States, their convenience for transportation and for the 
assemblage of materials, the use of the steam shovel in mining, all 
these have so cheapened the cost of producing pig iron and steel as to 
take away all possibility and danger of foreign competition in almost 
«very part of the country. 

Not less rapid has been the growth of our coal production. The 
coal area of the United States, as stated by Mr. Saward in The Coal 
Trade for 1893, is estimated at 192,000 square miles, of which 120,000 
can be profitably worked at present. This coal area is over three 
times larger than that of the rest of the world combined. The exist- 
ing duty of 75 cents a ton on iron ore and on bituminous coal can not 
l)e justified either as a protective or a revenue duty. The importations 
into this country are too small to add materially to our revenue, while 
no one contends that the cost of mining is higher in the United States 
than in the countries that might seek our market; and we have a 
growing export trade for coal and coke. 



CUSTOMS TARIFFS 1846 TO 1897. 287 

It could never have been intended that a Constitution which estab- 
lishes perfect freedom of internal trade among the States should 
countenance laws that hold one section of the Union, however remote, 
tributary to other sections for the supply of those necessary materials 
whose location is ordained by natural law and not by human choice. 

This House in two Congresses in recent years having, after full de- 
bate passed laws putting wool upon the free list, it is not deemed 
necessary in this report to attempt a restatement of the reasons for 
doing so. It is enough to say that the tariff upon wool, while bring- 
ing no real benefit to the American woolgrower, least of all to the 
American farmer, who, in any balancing of accounts, must see that 
he yearly pays out a good dollar for every doubtful dime he may 
receive under its operation, has disastrously hampered our manu- 
facturing industry and made cruel and relentless war upon the health, 
the comfort, and the productive energy of the American people. 
Logs are already on the free list. We have gone a step farther and 
put undressed lumber generally on that list. This may serve to 
cheapen and improve the dwelling houses of some of our people, 
but it is justified if it shall accomplish nothing more than to delay 
the rapid destruction of American forests. 

We have also placed hemp and flax, unhackled, on the free list, for 
the reasons stated above, that we may give to the American working- 
man untaxed material to work with, and that we may give the finished 
product as far as possible to the consumer with but a single tax, and 
that a moderate one, instead of a medley and cumulation of taxes 
gathered during the process of production. In addition to these so- 
called raw materials we have released from tariff duties certain im- 
portant articles and manufactures which we have shown our capacity 
to produce more cheaply than any other country, such as pig copper 
and the important agricultural implements. Any article of manu- 
facture which can sustain the competition of like foreign articles in 
other markets can defy such competition in the home market, and is 
not protected by the duty, but by its own intrinsic superior cheap- 
ness or quality. 

The only effect of a duty on such articles is to enable those who 
make them to charge higher prices to the citizens of their own country 
than they charge to foreigners, and this has been notoriously the case 
with both copper and many agricultural implements. In adjusting 
duties upon what may be called the finished products, we have tried 
to impose such rates as will not destroy or distress any of our home 
industries on the one hand nor on the other secure to them an absolute 
and oppressive monopoly of the home market. For this rule we have 
the recognized authority both of well-known and leading tariff re- 
formers and of those who in days past were considered moderate 
protectionists. The late Senator Beck said: 

In adjusting taxation on imports with a view only to obtain revenue or for 
revenue only, we never tliouglit of discriminating against American industries, 
or of depriving ttiem of the incidental benefits or protection a proper revenue 
tariff would afford. 

Secretary Carlisle in many public speeches has expressed like senti- 
ments, adding the very proper qualification : 

If we were called upon now for the first time to declare a principle or inaugu- 
rate a policy upon this subject, I should not hesitate to announce my adherence 
to that creed which commands the largest liberty in trade, that doctrine which 



288 CUSTOMS TAKIFFS 1846 TO 189*7. 

opens the channels of commerce in all parts of the world and invites the pro- 
ducer and consumer to meet on equal terms in a free market for the exchange 
of their commodities, for I sincerely believe that all commercial restrictions are 
in the end injurious to the interests of the people. 

The iate President Garfield said: 

Duties should be so high that our manufacturers can fairly compete with the 
foreign product, but not so high as to enable them to drive out the foreign 
article, enjoy the monopoly of the trade, and regulate the prices as they please. 

Senator Sherman, discussing the tariff commission bill in 1883, said : , 

The measure of protection should extend only so far as to create competition,, 
and not to create home monopoly. 

These sentiments would be denounced as rank heresy and free trade 
hj those who uphold and defend the existing tariff law. Both their 
theory and the scale of duties which they impose, rest upon the doc- 
trine that protective duties must be high enough, first, to give to the 
home producer, no matter in what section of the country he may live, 
undis|)uted control of the entire home market, and secondly, such fur- 
ther increase of rates as shall guarantee him against all the fluctua- 
tions and contingencies of trade, disadvantages of location, and waste- 
ful or antiquated methods of production. It is neither necessary nor 
practicable, in this report, to specify the particular reductions we 
have made upon the long list of articles that still remain in the duti- 
able list. The tables which have been prepared for the use of Members 
of the House give full and minute information as to these changes. 
A few only of the most important need be here enumerated. In the 
earthenware schedule we have made substantial reductions, still leav- 
ing rates as high as were deemed necessary in the war tariff. In com- 
mon window glass, where close combinations have kept up the prices 
to consumers under a scale of duties averaging more than 100 per 
cent, we have made a reduction of about one-half. Upon the larger 
sizes of plate glass, where the duties were even higher, we have made 
a reduction of about one-third. 

In the iron and steel schedule, beginning with free ore and a duty 
of 22J per cent on pig iron, we have reported a scale of duties con- 
siderably below those of the existing law, graduated according to the 
degree of manufacture which should bring benefit to the consumer 
without calling for any halt in the imperial progress of that great 
industry in our country. The duty upon steel rails has been put at 
25 per cent which, according to the reports of our Department of 
Labor, quite compensates for all differences in the cost of production 
in this country and abroad. There seems to be an authentic report 
that the pool of American rail-makers which, under the shelter of 
the present duty of $13.44 per ton, has kept up prices to the American 
consumer far beyond the cost of production and legitimate profits, 
has been reorganized to continue the regulation of their prices above 
the proper market rates. As all shippers, and especially American 
farmers, are vitally interested in cheapening the cost of transporta- 
tion, rates of duty upon steel rails should be adjusted so as to pro- 
tect them from monopoly prices and monopoly combinations. 

Upon tin plate the duty has been gauged with reference to the 
revenue it will bring into the Treasury, and the difference between 
this duty and that upon the black plate has been lessened with a view 
to discourage what may not unjustly be called the bogus industry 



CUSTOMS TAEIFFS 1846 TO 1897. 289 

of making American tin plate by the mere dipping in this country 
of the imported black plate. In the sugar schedule we should have 
preferred to wipe out at a single legislative stroke the existing bounty 
system. We believe it to be contrary to the spirit of our institutions 
and can conceive of no circumstances under which we should have 
advocated or approved its introduction into our laws. We have found 
it existing there, as we find it virtually existing in every other sched- 
ule of the tariff, and dealing with it in its more open and offensive 
form, in the same spirit we have dealt with other schedules w4iere 
large property interests are at stake, we have reported a provision for 
its repeal by such stages as shall gradually obliterate it from our laws, 
while permitting those who have invested large means, under the 
expectation of its continuance, reasonable time in which they may 
prepare to take their stand with the other industries of the country. 

On refined sugars the duty is reduced one-half, that is, from a rate 
of one-half to a rate of one-quarter of a cent a pound. 

Duties upon imported tobacco leaf suitable for cigar wrappers, 
which were so advanced by the act of 1890, have been placed at such 
figures as, after careful investigation, were deemed likely to produce 
most revenues to the Treasury, but Avhile revenue alone has been the 
object sought their amount is so high that no domestic producer need 
claim that there is not abundant protection and to spare for his prod- 
uct in them. Of the staple agricultural products, including meats 
and provisions, we are such large exporters and must continue to be 
such large exporters that any duties upon them are useless for pro- 
tection and fruitless for revenue, and generally can only be imposed 
for the purpose of deluding the less intelligent of our farmers into 
the belief that they are receiving some consideration and benefit under 
the tariff, although the prices of their products are fixed in the world's 
market in competition with like products produced by the cheapest 
labor of the world. For the producers of our great export staples, 
which, having fully supplied the home market, must overflow and 
seek large purchases elsewhere the only effect of a protective tariff 
is to take from one-fourth to one-half of the products for which they 
could exchange their surplus should they venture to buy in the market 
where the}^ are obliged to sell or to compel them to give a like portion 
of the avails of their labor, when turned into money, by increasing 
the cost of what they buy in the home market. 

Recognizing that the American farmer has been through many 
years the patient victim of the protective system, that he has been 
induced to support it under the delusive promise that by great present 
sacrifices he was buying for himself a home market, and that this 
promised home market is farther from him to-day than ever before, 
we have aimed to secure for him such relaxation of burdens as will 
permit him to enjoy more of the fruits of his own hard and faithful 
labor. To the farmers of the country we have given untaxed agri- 
cultural implements, binding twine, free salt and untaxed cotton ties, 
for the additional reason in this last case that cotton is the largest 
export crop of the country, sold abroad in competition with the cheap 
labor of India and of Egypt, and we believe that it is enough for 
the private tax-gatherer to follow it in the markets of his own 
countr}^ without pursuing it into all the markets of the world. As 

64467— S. Doc. 547. 60-2 19 



290 CUSTOMS TARIFFS— 1846 TO 1897. 

cotton bagging can be used but once, vre have thought it but just to 
extend the drawback system to such bagging made of jute butts when 
used upon exported cotton, a privilege which the exporter of wheat 
can already enjoy, coupled with the further advantaoe in his case 
that the same bags may be used for successive exportations of grain. 

In the schedule of spirits, wine, and other beverages, the changes 
made are slight and with the view to production of increased revenue 
from these very proper sources of revenue taxation. The duty upon 
spirituous liquors is put at double the internal-revenue tax upon the 
same, and while the duty of 50 cents a gallon on still wines imported 
in casks is retained, a proviso is attached limiting the highest duty 
on such wines to 100 per cent. 

In the cotton, flax, hemp, and jute schedules, reductions have been 
made in accordance with the general scheme of the bill as heretofore 
explained, but they are not believed to be of such a marked character 
as to call for any special explanation. The placing of wool upon the 
free list has justified a very substantial reduction of the duties on 
woolen goods. Of the woolen tariff it may be truly said, as was said 
of the woolen tariff of 1828, " that it is the masterpiece of the ultra 
restrictionists and exhibits all the worst features of the system." 
Although the im^ports of 1892 show an average duty of 95.82 per cent 
in the woolen schedule, it can not be said that woolen manufacture 
has been a flourishing industry in this country, or that the American 
wool grower has secured remunerative prices for his wool. 

With free wool we anticipate great benefits to consumers of woolen 
goods, a revival of the woolen industry, such as that which followed 
the tariff' of 1857, and a steadier and better market for the American 
woolgTower. The present tariff is not only cruelly exorbitant, but 
is so adjusted as to bear most heavily upon the poorer people. Its full 
effect is not shown in the law nor in the table of imports, because on 
many kinds of goods of the cheaper grade it is entirely prohibitory^ 
but the inequality of its operation mxay be illustrated by the citation 
of a few^ rates as they appear in the Consumption Statement for 1892. 
Shawls with an average value of 39 cents a pound paid a duty of 138 
per cent, while those having an average value of $1.20 a pound paid a 
duty of 86 per cent. Woolen and worsted cloths, averaging in value 
27 cents a pound, were taxed 162 per cent, while those which averaged 
93 cents per pound were taxed 97 per cent. Similar inequalities, all 
in the same direction, are found throughout the entire schedule. We 
have placed the duties upon woolen fabrics at 40 per cent, but with a 
proviso for a uniform cut of 5 per cent, with a lapse of five years, 
beginning on the 1st day of July, 1896. 

The long exclusion of our woolen manufacturers from two-thirds 
of the wool of the world has prevented this great industry from 
attaining that vigorous life and independence it might otherwise have 
reached, and recognizing that the duties which we place at present 
upon competing foreign fabrics must be somewhat higher than a per- 
manent schedule ought to be, we have provided for this gradual de- 
crease, believing that in a few years our manufacturers will assert 
their skill and ability to manufacture from the world's v/ool. In the 
carpet schedule we have not felt it necessary to adopt any such slid- 
ing scale, because that branch of textile industry has long been one 
of the most flourishing of all our manufactures, has asserted its full 
control of the home market, and recently has been threatening to invade 



CUSTOMS TARIFFS — ^1846 TO 1897. 291 

with Ainerican products the Diarkets of other countries. With free 
carpet wool we have believed that this industry might well stand the 
reductions reported in the bill without imperiling its vigorous growth 
and prosperous existence. We are said to consume nearly two-thirds 
of all the carpets manufactured in the world. With the cheapened 
production due to the removal of the duty on carpet wools (of which 
we are not ourselves producers) there will naturally be a greatly in- 
creased consumption of all kinds of carpet in our own country, the 
largest part of which must inevitably fall to our own manufacturers 
to supply. 

The average rate of duties levied under the existing law upon the 
dutiable goods imported in 1892 was 48.71 per cent. Had the duties 
proposed in the present bill been levied upon that year's importation 
of dutiable goods, the average rate on them, including those we trans- 
fer to the free list, would have been 30.31 per cent. As so many of 
the rates of the present law are really prohibitory, it is impossible to 
say what its real rate of taxation is, but it is safe to affirm that it is 
much higher than any import tables will disclose. It must be under- 
stood, however, that the rates above mentioned can only be called 
closely approximate and not mathematicailj'' accurate, but they illus- 
trate the extent of the reductions proposed by the present bill, and 
the relief which it will give to the taxpayer and the laborer of this 
country. 

Taking the importations of 1892, the latest which were accessible 
to the committee when its tables were prepared, the new rates would 
operate a reduction of about one-third of the duties collected under 
the tariff, but this great reduction in taxes actually paid to the Gov- 
ernment is no measure of the lightening of burdens to the taxpayers 
of the country. That reduction may be estimated at several times 
more than the reduction of taxes. Such a reform of the tariff must 
quicken every industry, must open a larger field for the employment 
of labor, must secure to it more working days at steadier wages, a 
larger return in the comforts and goods of life for its labor, while 
that great body of our people who produce our surplus crops and 
products, agricultural and mechanical, for exportation (much larger, 
as Mr. Edward Atkinson has clearly proved, than all engaged in pro- 
ducing articles liable to foreign competition) will derive twofold 
benefit, first, in increasing the number of articles for which they may 
profitably exchange their product, and secondly, in diminishing the 
government fine imposed upon those articles when brought into their 
own country. 

It may be said that we are not justified in making so large a reduc- 
tion in revenue at a time when government receipts and expendi- 
tures can no longer be balanced, and when some new temporary 
sources of revenue must be sought for. We have been compelled to 
retain some articles upon the dutiable list and to leave some duties 
higher than we desired because of the present necessities of the Treas- 
ury, but we have not felt that any temporary shrinkage of revenue 
should deter us from carrying out as f aithfulty and as effectively as 
we can the instructions given by the American people when this Con- 
gress was put into power. Our own experience and that of other 
countries has been that decreases in tariff duties immediately operate 
such an enlargement of commerce, of production and consumption, 
as rapidly to make up any apparent loss of revenue threatened by 



292 CUSTOMS TARIFFS — 1846 TO 1897. 

rJiese reductions. It is our purpose to follow the bill herewith re- 
ported with other measures of internal-revenue taxation, which will 
make up anj deficit of public revenue. 

A most important change in the bill proposed from the present law 
will be found in the general substitution of ad valorem for specific 
duties. This must always be the characteristic of a revenue tariff 
levied upon a large range of articles, especially when they include the 
plain necessaries of life, A duty which taxes according to kind, 
pound, weight, measure, or the like, without regard to value, always 
oppresses the less wealthy consumer and lightens the just burdens 
of his richer fellow-citizen. Such inequalities as we have mentioned 
in the woolen schedule and many still grosser ones that might easily 
be cited could only be hidden in the specific duties of a tariff and 
would never appear in a tariff that assessed its exactions according to 
the real value of the article taxed. The justice of the ad valorem 
system is often admitted by those who still contend that it has such 
inherent difficulties of administration and so easily lends itself to 
fraud and undervaluation as to be unjust to the Government, the 
honest importer, and the home producer. A really and sufficient 
answer to this may be found in the fact that in no tariff ever adopted 
in this country has there not been a very large introduction of ad 
valorem duties and that, too, as to goods wdiose value was most dif- 
ficult of ascertaining. With the im_proved administration of our 
customs under the laws recently adopted and to be made more perfect 
by this bill, there need be no fear that the extension of this just and 
open system will lead to any of the wrongs and abuses anticipated. 

Twice in our tariff history the ad valorem system has been tried 
with success. Mr. Clav. referring in 1812 to the compromise tariff 
of 1833, said : 

What are the other principles of the act? First, there is the principle that a 
fixed ad valorem duty should prevail and be in force at all times. For one I 
am willing to abide by that principle. There are certain vagne notions afloat as 
to the utility and necessity of specific duties and discriminatons which I am 
persuaded arise from a want of a right understanding of the subject. We have 
had the ad valorem principle practically enforced ever since the compromise 
act was passed, and there has been no difficulty in administering the duties of 
the Treasury on that principle. Compare the difference between specific and 
the ad valorem systems of duties and I maintain that the latter is .iustlj- en- 
titled to the preference. The one principle declares that the duty shall be paid 
upon the real value of the article taxed; the specific principle imposing an equal 
duty on articles greatly unequal in value. I say that in theory and according 
to every sound principle of justice the ad valorem mode of taxation is entitled 
to the preference. * * * I believe upon the whole that it is the best mode. 
I believe that if we adopt a fixed rate ad valorem whenever it can be done the 
revenue will be subjected to fewer frauds than the injustice and frauds incident 
to specific duties. 

Under the tariff from 1846 to 1861 this system was again tried and 
proved to be as successful in administration as it was just in princi- 
ple. 

It is the purpose of the present bill to repeal in toto section 3 of 
the tariff act of October 1, 1890, commonly but most erroneously 
called its reciprocity provision. That act placed sugar, molasses, 
coffee, tea, and hides on the free list, but authorized the President, 
should he be satisfied that the Government of any other country pro- 
ducing such articles im.posed duties upon the agricultural or other 
prodiicts of the United States which he might deem reciprocally 



CUSTOMS TARIFFS— 1846 TO 1897. 293 

unequal and unreasonable, to suspend the provision under which 
these articles were admitted into this country free. This section has 
brought no appreciable advantage to American exporters; is not in 
intention or effect a provision for reciprocity, but for retaliation. 
It inflicts penalties upon the American people by making them pay 
higher prices for these articles if the fiscal necessities of other nations 
compel them to levy duties upon the products of the United States 
which, in the opinion of the President, are reciprocally unequal and 
unreasonable. Under the provisions of this section Presidential 
proclamations have been issued imposing retaliatory duties upon the 
five above-mentioned articles when coming from certain countries. 
These proclamations have naturally led to ill-feeling in the countries 
thus discriminated against, and to diplomatic correspondence, in 
which it has been claimed with apparent justice that such discrimi- 
nations were in violation of our solemn treaty obligations. 

Since 1846 we have had a treaty with the Republic of ISTew Gran- 
ada (now Colombia) in which each country mutually engages itself 
not to grant any particular favor to other nations, in respect to com- 
merce and navigation, which shall not immediateh^ become common 
to the other party, who shall enjoy the same freely if the concession 
was freely made, or on allov\^ing the same compensation if the conces- 
sion was conditional. Under Presidential proclamation we have been 
imposing duties on hides and coffee, the products of Colombia intro- 
duced into this country, while like products of other countries have 
been admitted free. No concession of any kind has been made to 
the United States as a consideration for this privilege, and it would 
seem impossible for the Government, under any fair construction of 
its treaty, to deny to Colombia the favors freely accorded to other 
nations, especially as there is a further and even more explicit pro- 
vision of our treaty with that country that — 

No higlier or other duties sliall be imposed on the importation into ttie United 
States of any article, the produce or manufacture of the Republic of New Gran- 
8dn, and no higher or other duties shall be Imposed on the importation into 
the Republic of New Granada of any articles, the produce or manufacture of 
the United States, than are or shall be payable on like articles, being the pro- 
duce or manufactures of any foreign country. 

This article was taken almost literally from the treaty of 1815 
between the United States and Great Britain, under which the 
United States claimed and collected from the latter an indemnity of 
8^,000 pounds sterling for discriminating duties imposed upon Amer- 
ican rice in violation of the treatj^. 

Moreover, we do not believe that Congress can righth^ vest in the 
President of the United States any authority or power to impose 
or release taxes on our people by proclamation or otherwise, or to 
suspend or dispense with the operation of a law of Congress. 

The bill which we report proposes some changes of the adminis- 
trative features of the present customs laws. 

Section 8 of the administrative act of June 10, 1890, relating to 
consignments of foreign goods for sale in this country, and prescrib- 
ing the manner in which the cost of the manufacture of such goods 
shall be made known, has been found to be impracticable, and the 
Board of General Appraisers, as well as the commission of which 
Mr. Fairchild is the chairman, recommends its repeal; in this view 
we have acquiesced. 



294 CUSTOMS TARIFFS — 1846 TO 1897. 

The penalty clause of section 7 of that act provides that there shall 
be collected 2 per cent on the value of imported goods for each 1 per 
cent that the appraised value of goods imported shall exceed the 
value declared in the entry. This penalty is so extreme that it has 
been found in practice to be difficult of execution. Customs officers 
are reluctant to find undervaluations in many cases because of the 
severity of this provision. We propose that this penalty shall be so 
modified that the lawful dut}^ shall be doubled upon the amount 
. added by the appraising officer to make market value. 

By the present law, appeals from the decisions of the appraisers, 
go, in the first instance, to the district courts, and thence to the cir- 
cuit court of appeals. The bill, we report, requires these appeals 
to be made to the court of appeals directly and without the inter- 
vening appeal to the district court. 

Other amendments of the customs laws, of less importance, sug- 
gested by experience, are proposed, but they do not require particu- 
lar explanation in this report. They are all offered in furtherance 
of a more efficient administration of the law. 



VIEWS OF THE MIlSrOIlITY. 

The minority of the committee present the following views : 

The most surprising thing about this bill which we will treat of in 
detail somewhat later, is the fact that this proposition to raise revenue 
will lower the revenue of this country $74,000,000 below the revenue 
of 1893, which was onl}^ $2,000,000 above our expenses. 

This fact and the other fact that by this bill the larger part of the 
burden of taxation is transferred from foreigners and borne by our 
own citizens should always be kept in mind during the discussion. 

Had the committee, in making what the chairman on the floor of the 
House has called a " political bill," followed the plain, uncompromis- 
ing declaration of the party which thej^ represent, and abolished pro- 
tection, giving us a tariff for revenue only, our task in commenting 
upon the result of the committee's efforts Avould have been much more 
simple. The bill would then have been a straightforward, manly 
attempt to carry out pledges, and would have placed in issue two 
great principles, and have led to a clear and comprehensible discussion. 

So far, however, have the committee departed from the demands of 
their national convention that we should have been m^uch tempted to 
borrow a phrase from their own platform and designate the bill as a 
" cowardly makeshift," were it not that the results have been already 
too serious for mere epithets. Such a j)hrase, even thus sanctioned, 
would be out of place in a discussion which involves so much of 
importance to all classes of citizens. It still, however, remains a fact 
that the bill presented can in no way be justifi.ed by people who claim 
to have obtained possession of all branches of the Government upon 
a distinct promise, which they now as distinct^ repudiate. 

If it should be said that these pledges, solemnly made on a yea-and- 
nay vote after full discussion, were not intended for action, then the 
breaking of the pledges has the additional disadvantages of premedi- 
tation. If subsequent events — and they have been numerous enough 
and weight}' enough to startle the country — have convinced the com- 



CUSTOMS TARIFFS — 1846 TO 1897. 295 

mittee that the Democratic platform is as utterly wrong and indefen- 
sible as history will know it to be, then it is a great misfortune to this 
country that the committee did not have the courage to openly 
abandon the false doctrine and leave the country undisturbed, so that 
it might convalesce from the shock of its great mistake. 

But the committee, instead of proceeding in its great work of 
abolishing protection and preserving the people from the load of 
taxation which they have always averred was the result of protection, 
has presented a bill which is only another tariff-tinkering bill, the like 
of which has disturbed the conditions of business so many times the 
last thirty years. It is a great misfortune that such is the case, for 
had the bill been for revenue only, in the oni}^ sense possible for that 
term, the people of this country might have seen at one glance whether 
they desired the one policy or the other, and the question might have 
been settled once for all, and the country might have attained to that 
repose, stability, and certainty which our business prosperity so much 
needs. 

That, however, has not been made the issue, but instead of that a 
newer and fresher plan has been devised which those who stand by 
principle and the Chicago platform may still designate, and do still 
designate as a plan to foster and coddle American industries, to main- 
tain classes, and to perpetuate taxation for other purposes than 
revenue only. As to this new plan the very first question one is dis- 
posed to ask is, l^Hiy disturb existing business relations if there is to 
be no change in principle? 

If we are still to have protection, why take this time to cause a 
readjustment when the business conditions are of such a character 
that the greatest amount of disaster will be the result ? Were it pro- 
posed to make a radical change and cause the business of the country 
to be conducted on a new basis there might possibly be arguments 
adduced and plans presented which would be justifiable and satisfac- 
tory ; but if protection be the object, why choose this time of all others 
to substitute for a system of protection which has proved reasonably 
satisfactory one of which we know nothing and with the principle of 
which the revisers are not in accord? 

This other and fresher plan has all the faults which the framers of 
this bill charged upon the old, and very few of its virtues. It is open 
to all the derisive and harsh epithets with which the present system 
used to be overwhelmed. It taxes the people with tariff taxes. It 
creates, or rather proposes to maintain, what they used to call privi- 
leged classes, and is defended by its authors by arguments and expres- 
sions strangly like those which they used so hotlj^ to denounce. A 
manufacturer is told that the duty will protect him, and his claims are 
listened to on that basis, and are argued with him on that basis, just 
as in the brave days of old. 

The new Democratic district attorney of the northern district of 
New York comes down, as he had a right to, and declares that, from a 
protection standpoint, barley and malt can net go together under the 
same ad valorem, and promptly the committee raise the tariff taxes 
from 25 per cent to 30 to protect the manufacturer, though it must 
lessen the revenue. 

So also some one has presented persuasivel}^ the cause of boards — 
planed, tongued, and grooved — to the committee, and although the 
lumber passes in the same plant from the saws to the planers, the 



296 CUSTOMS TARIFFS 1846 TO 1897. 

work of the men who manage the saws is unprotected while tlie work 
of the men who run the planes is shielded by protective-tariff taxes. 

These are but instances of corrections made where the ear of the 
committee could be had and are keys to the notions on which the bill 
was formed. 

The new plan also involves a new method of encouraging manufac- 
turers by giving them what are called " free raw materials,"' so that 
what goes into the mill pays no taxes and what goes into consumption 
pays all the taxes. The manufacturers pay no taxes on what they buy 
and the people equivalent of taxes on all they purchase. 

It unfortunately happens also that " free raw material " is an 
elastic term, and what is one man's free raw material is another man's 
finished product. The manufacturer in Massachusetts is told that he 
is to be encouraged by having free lumber to build his factory and to 
pack his goods, but inasmuch as that very lumber thus made free is the 
Maine manufacturer's finished product, no wonder the Democrats of 
Bangor, the mills on the Penobscot being unable to move a saw, 
denounce " class legislation " with a new appreciation of what class 
legislation really means. And with the dwellers on the Penobscot 
s^mipathize the lumberman in Wisconsin and Michigan, the Pacific 
slope, Alabama, Georgia, and Florida. So also the miners in Michi- 
gan, struggling this very moment with starvation, realize that the 
most odious class legislation there can possibly be is the legislation 
which protects labor in the mill and leaves it in the mines to the 
charity of the great cities. 

These so-called " free raw^ materials," free wool, free coal, and free 
iron are not put on the free list with any reference direct or indirect 
to raising revenue. They are placed there to encourage manufac- 
turers who are to be compensated for anjr loss in this market by the 
markets of the world where they will have the chance to struggle 
with the cheaper labor of the Old World with whatever energy they 
may have left after the struggle at home with that same cheaper 
labor let into our markets by a lower tariff which does not give us 
the compensation even of a larger revenue. 

These delusive advantages are to be given the manufacturers at 
the expense of the miners who dig out the ores and mine the coal, at 
the expense of the farmers who raise the wool, and the railroads 
which transport all these products. With these advantages, thus 
obtained at the expense of other citizens, the manufacturers, forced 
by the lowering of the tariff, to fight for their markets at home, are 
to enjoy unlimited foreign trade. How they can obtain a foothold in 
foreign lands when this very bill is drafted upon the supposition that 
they can not keep their own markets without protection seems beyond 
the domain of logic. 

If the woolens of America need, as this very bill assumes, 30 and 
40 per cent to enable them to have a fair chance in our own m^arkets, 
where is the unlimited foreign trade which awaits them in countries 
where they are stripped of the 30 and 40 per cent protection and 
obliged to'^pay freight and all other charges and fight business con- 
nections existing for scores of j^ears? 

All the objections so often urged by the dominant party against 
the existing system, we repeat, lie against this bill. The difference is 
only one of degree. If the preseiit system be " robbery," as these 
men have iterated and reiterated, the proposed system is precisely the 
same. 



CUSTOMS TARIFFS 1846 TO 1897. 297 

It is true that the consumer will no longer pa}^ tribute to the west- 
ern farmer for the wool of the sheep, but the New England and other 
manufacturers are still authorized to lay tribute upon the citizens of 
the United States, who must pay, so these men have always said, 30, 
40, and 45 per cent to the manufacturer on every yard of woolens and 
worsteds, while the country wdll only receive, by way of revenue, a 
lessened sum, unless increased importations signalize the decay of 
American production. 

It is true that the coal miners of West Virginia and the ore produc- 
ers of Michigan will be stripped of their so-called robber gains en- 
tirely and the railroads must lose transportation of millions of tons 
of freight; but the manufacturers are thereby stimulated and aided 
so that they can, as the committee asseverate, still continue their 
profitable business here and reach across the ocean for the business 
of other countries " and foreign trade without limit." 

If, as it is asseverated, the 70,000,000 of American people have 
been for thirty years taxed for the benefit of a few hundred thousands 
of favored individuals, why should the taxation be continued even in 
diminished ratio for another series of years and these few hundred 
thousand favored creatures be given a new lease of life? 

The doctrine of the Democratic platform that protection is rob- 
bery and should be abolished is comprehensible and sturdy. The 
new movement on behalf of mitigated and sporadic robbery is con- 
trary alike to good morals and public faith. All false pretenses are 
unwise, contrary to sound policy and sound statesmanship. Hence 
manjT- of us who are sure that the Democratic platform is utterly 
untrue admitted its straightforwardness and directness. This bill, 
framed by those who represent the platform, can not receive that kind 
of praise. It pretends to be a revenue tariff, and does not raise reve- 
nue. It pretends to give protection, but destroys it in every indirect 
way. 

it ssLjs to the manufacturer. For you we have furnished free coal, 
free iron ore, free wool, and the markets of the world. Instead of 
the markets of the world it furnishes in the future a new crop of 
enemies — the men who dig in the mines, and the farmers wdio raise 
the sheep — for it really creates what its enemies have falsely charged 
against Republican protection, a privileged class, against which the 
mines and the fields will both array themselves. And the privileged 
class does not desire to be thus privileged. All it asks, or has ever 
asked, is to be protected not alone but with all other citizens from the 
destructive competition with a lower grade of social life. 

Of course, this idea of protection against a lower grade of social 
life is preposterous to a man who sees in a tariff only a tax of $30 
or $40 on each hundred imposed on seventy millions for the benefit 
of " a few hundred thousand ;" but whoever thinks this question con- 
cerns the wealth only of a nation and does not involve its moral and 
social well-being is legislating for a very fleeting time. 

The moral and social well-being of a nation does not depend so 
much upon its absolute wealth as upon the yearly distribution of the 
yearly gain. Whatever can be said of the people of the Ignited 
States, nothing can be more truly said than that the distribution of 
the proceeds of united labor and capital has been among them more 
even and fair than anywhere else on earth. There have been great 
accumulations of capital necessary for the world's development all 



298 CUSTOMS TAEIFFS — 1846 TO 1897. 

over the universe, but in the United States all this has been accom- 
panied by the nearest approach to general distribution that the world 
has ever seen. This has not been all owing to the tariff, but the tariff 
has been the foundation of it. 

Labor organizations have played a great and useful part in this 
distribution. Men in general Y\-ho employ labor are no more naturally 
disposed to pay high wages under tariff than those who exploit the 
laboring man under free trade, but the tariff, by giving steady em- 
ployment under the influence of a sure market,^ by establishing the 
organization of industry under the factory system, has given to or- 
ganized labor the material to work upon, the fund of which it has 
demanded distribution — a fund so great that it could never have been 
equaled or even been approached in the comparatively isolated life 
which the unprotected industries, taken alone, would have given us 
as a people. 

Protection has established the clusters of great manufacturing and 
working centers, which have given railroads the possibility of exist- 
ence which no scattered population could ever have created. The 
railroads which these great manufacturing towns and their need of 
transportation of freight have built are sources of enjoyable wealth 
which are not confined to the protected industries, but are spread 
through all the business of the United States and inure to the com- 
fort and happiness of all the people. 

Take one example from this very bill. Bituminous coal is one of 
the great industries which is developing the State of West Virginia ; 
upon it the welfare of that State largely depends, so its Democratic 
governor testifies and many of its most respectable citizens, including 
an ex- Senator of honored name. Is that development confined to 
that State alone ? By no means. With the addition of the coal fields 
of old Virginia the IS'orfolk and Western, the Chesapeake and Ohio 
obtain from these mines a very valuable freight in transporting coal 
to the seaboard. From other bituminous coal fields the Baltimore 
and Ohio and even the great Pennsylvania road obtain no inconsid- 
erable part of their freight. 

If the coal be made free there will be fierce competition with the 
coal of Nova Scotia, and not only will the mines of West Virginia, of 
old Virginia, and Pennsylvania suffer, but the great railroads will 
suffer severely also. To l3e sure these are corporations without souls, 
but the stocks and bonds are owned by people with souls, unless 
modern political infidelity should determine otherwise. 

Whether Nova Scotia coal would afford any real relief to New Eng- 
land manufacturers if it were a separate measure is a matter much in 
dispute, but that it would give them any relief adequate to the dam- 
age this bill will do them is not in dispute at all. The figures of one 
establishment in New England, which will have stricken off the value 
of its product by this bill the sum of $103,500, where the wages amount 
to $420,000, will gain in the article of coal as a raw material, suppos- 
ing the whole 75 cents per ton comes to the pocket of the manufac- 
turer, $1,500. 

Free raw materials to these people would be a sweet boon indeed ! 

What exact effect the proposed change of wages would have on the 
general rate of wages in the country can only be determined by actual 
test, but it is not difficult to see that it will be very depressing. Upon 



CUSTOMS TARIFFS — 1846 TO 1897. 299 

persons engaged in the industries directly affected the result to be 
anticipated seems to be very clear. 

To those of us who believe in protection it seems beyond dispute 
that the acknowledged rise in wages in this country has been caused 
by protection as the great stimulator of invention and progress. 

The committee, however, probably believe the contrary. That 
higher wages exist, however, or did exist before this bill threatened 
the country, can not be disputed. That these wages are maintained 
by protection against the lower wages of foreign countries can hardly 
be successfully questioned. No doubt other causes like the low grade 
of civilization checking enterprise and substituting the content which 
prevails in the East for our daily increasing demand for new luxuries 
soon to become necessities may contribute to prevent the full effect of 
foreign wages upon our markets, yet as against countries which have 
all our capacity for obtaining new machinery and which have accu- 
mulations of capital far greater than our own the tariff is the great 
maintainer of wages. 

Without being guilty of that attempt to press the question into a 
nutshell, which is the bane of economic discussion, it may be briefly 
said that every product which goes to market must meet every other 
like product on equal terms. If in the United States there are higher 
wages and a higher cost of capital there must be such barriers against 
goods from abroad as will equalize these higher costs, or the products 
of the United States can not be sold except at a loss. Sales at a loss 
can not long continue. 

It may be flattering to our national vanity to be told that our work- 
men, being Americans, are so much abler than others beyond seas 
that they can therefore do so much more work that the higher wages 
will continue as a mark of their superiority. But much as we would 
like to believe this there are no manufacturing figures which justify 
the assertion. In addition the tendency in America is toward fewer 
hours of labor, a tendency unmistakable and which must be recognized 
not only as an existing fact but as directly contrary to the tenets of 
the Manchester school, which seem now to preside over our politics. 

There is also a constant demand for lower prices, which demand 
has to be listened to in a country always striving toward a higher 
plane of civilization. We have, therefore, before us always three 
problems — wages to be maintained, hours of labor to be lessened, and 
prices to be lowered. Not one, but all. 

It is true that invention at once keeps pace with and regulates the 
demand for higher wages and for lower prices and fewer hours, which 
are the conditions of our higher plane of civilization, but it can not 
do more. It can not meet in addition the lower prices of a lower 
level of civilization. 

Our inventions are too quickly absorbed by foreign countries to 
permit this. Hence the result of a refusal to protect our labor at its 
present rates must result in lower wages. This seems capable of a 
rough demonstration. Our goods are now met by foreign goods on 
our own shores at a price made up of raw materials plus labor and 
plus the present rate of tariff on very nearly equal terms. If the 
tariff element be lowered then something must be lowered on our side,, 
and in the last analysis it will be labor and capital, and in the long 
run the loss of capital is also a loss of labor, for capital employs labor 



300 CUSTOMS TARIFFS- — 1846 TO 1897. 

and lost capital sets no machinery in motion. We must, then, meet 
the reduction of price of foreign goods, which are our competitors, 
by reduction of the price of labor. 

Some men regard this as a solution of the problem, and soothe them- 
selves with the thought that perhaps some return will come from the 
cheapness of things made abroad, without thinking that all that is 
made abroad by this plan is but labor unemployed and unpaid here at 
home. But while this easy solution of the problem is simple enough 
on paper, it will prove very uncomfortable in practice. Men who 
have worked at one rate of wages can not be easily taught in real life 
that it is just as well to work at a lower rate. 

It is one of the elements of human progress, that same unwilling- 
ness to take a lower station than the highest already filled. Not only 
is this so in the individual, but in organizations of men it is even 
more strikingly so ; and when any sensible man looks forward to the 
waste of labor and capital which will ensue in the struggle to do what 
seems so simple on paper— a reduction of the prices of labor to com- 
pete with the prices of labor abroad — he feels that it ought to take 
much faith in the bygone wisdom of Richard Cobden to nerve the 
modern reformer to his task. 

There is also another view of the question of wages which is not to 
be overlooked. Lessened wages mean lessened consumption. If 
wages were diminished one-half, one-half our market for products 
would be gone. We have elsewhere said that some of the manufac- 
turers may not be under protection more willing than under free trade 
to give good wages and are forced to do so. Nevertheless more of 
them ever}^ year are recognizing the sound policy of good wages, not 
only for immediate good results in their own mills, but because good 
wages all around mean a good market. 

These workmen are the largest part of the consumers of this coun- 
try, for which consumers the committee profess to be so solicitous. 
The consumer here is a producer, and his wants as a consumer are 
aided not by one thing alone, but by two; by lower prices and by 
liigher wages. 

Time was when lower prices and higher wages were scouted as 
incompatible and absurd, and as things that could not exist together, 
but to-day both are recognized as reasonable demands when reason- 
ably limited. Lower prices will take care of themselves and so will 
higher wages if they are not interfered with by competition from 
regions where the different social status causes laborers to be content 
with lesser results. 

The consumer will take care of himself if 3^ou look after the pro- 
ducer, for he is one and the same individual. 

But while this bill in its principle, if it has an3^ is not unprotective 
it will be absolutely so in practice, not only in its direct reductions but 
also in its indirect reductions sure to come from the change from 
specific duties to ad valorem, which is a marked feature of the bill. 

An ad valorem duty, as the name implies, is one which varies ac- 
cording to the price. If prices could be exactly determined, nothing 
would seem to be fairer than an ad valorem dut3^ But, unfortu- 
nately, prices are very much matters of opinion, on which honest men 
may differ much and rogues much more. Inasmuch as the duty 
depends on the price, a cheat on the price is a cheat on the duty. If 
a piece of goods is worth $G a yard and the duty is 25 per cent, the 



CUSTOMS TARIFFS — 1846 TO 1897. 301 

correct duty is $1.50. If the price be invoiced at $5 a yard and the 
fraud not detected, the duty collected becomes $1.25, and the ad va- 
lorem, which seems to be 25 per cent, becomes about 20 per cent, and 
not only is the Government cheated out of its quarter of a dollar, but 
the manufacturer is cheated out of one-fifth of the protection his 
Government has promised him. 

So great have been the objections in actual American practice to 
the ad valorem duties that among the names which can be cited 
against it are some of the most illustrious in American history, Ham- 
ilton, Gallatin, Crawford, Webster, and Van Buren, with Buchanan 
and Daniel Manning. Such, too, has been the experience of all other 
nations, and their tariff bills show such an exclusion of ad valorem 
duties as makes even the act of 1890 seem objectionable on that very 
account. That the example given above of a piece of goods lowered 
from $6 to $5 is reasonable is evident from this very bill, where an 
undervaluation has to reach 40 per cent, which in this case would be 
from $6 to $3.60, in order to create presumption of fraud. 

This, therefore, is not theory. It is within the experience of every 
merchant that goods which can not be purchased at all in Europe can 
be purchased, duty paid, in New York at lower prices than like goods 
can be purchased by the honest merchant who values them at their 
true market value and pays the duty demanded by the Government, 
and yet these ad valorem duties thus objectionable have been increased 
in number everywhere, being substituted in nearly all the schedules 
for specific duties. 

Another deceptive use of ad valorem duties has been frequently 
employed in this bill by classifying under one head articles dif- 
ferently advanced in manufacture under the same rate of duty. It is 
claimed that the advance in price covers the advance in manufacture. 
This seems so, until you consider that the advance covered is that 
which is measured by the foreign price of labor and not by the labor 
price of the United States, and that what might be protection if the 
labor put to use in the advancement here was of the same price as that 
abroad becomes discrimination against American labor when put into 
practice. 

This has been practically acknowledged on malt. Then the com- 
mittee, or rather the managing party majority, originally presented 
in their bills a uniform duty on barley and malt of 20 per cent. The 
barley raiser was protected on a 20 per cent basis and also the malster, 
but a skillful man appeared and in that case showed them that the malt 
to be protected was not malt made in Canada but malt made here, and 
therefore the wages existing here must be the basis, and so the barley 
raiser rested at 20 per cent while the malster advanced to 30 per cent. 
Of course this could only have been because the majority in that case 
recognized the just demand. 

That this knowledge thus acquired was not applied to the rest of 
the bill is part and parcel of the misfortune which rests upon the 
country. 

How the bill will act as a revenue raiser, and how it can act as an 
injury to the Government and the producer both together, is well 
exemplified in the changes made in the pottery schedule. 

Only an amount equal to two-fifths of the amount of the imports 
are made here, valued at $3,800,000. Nine millions and a half are 



302 CUSTOMS TARIFFS— 1846 TO 1897. 

imported. Under existing law the revenue obtained is five millions 
and a half. Under the proposed bill, if the manufactures hold their 
own, and the most sanguine friend would not dream of that, the loss 
in revenue would be $2,000,000. If the manufactures were entirely 
driven out and all our ware should be imported the loss of revenue 
even then would be $882,000. The crockery/ schedule seems hardly to 
be managed with a view to revenue. 

It would, of course, be utterly impossible to follow into details the 
reasons which have induced the changes made by the bill. They seem 
to be the result of information obtained in secret, and in no wise com- 
municated to the Republicans on- the committee. All the public hear- 
ings and public testimony have been set aside and the bill has been 
framed on information of witnesses who have not been cross-examined 
and whose testimony has not visited the light of day. 

While it would be impossible to specify the probable effects of this 
bill, a few of the most important may be briefly touched upon. 

As to the future relations between Canada and the United States, 
it perhaps v/ould not be decorous for us to talk fully, but there are 
those who believe that what thej think is the manifest destiny of this 
continent is one nation and one market and one development. 

Those who have that thought in their minds as they scan the biU. 
will see how little this bill, compared with existing law, conduces to 
that end. Those, on the other hand, who look upon the Dominion sim- 
ply as another nation will be surprised to see how freely is accorded 
to her privileges and opportunities in derogation of those of our own 
citizens; privileges and opportunities which the Dominion would be 
glad to give ample and unstinted concessions. B}^ this bill they re- 
ceive them all wdthout money and without price. 

What effect also this bill will have upon the treaties made by the 
last administration with Cuba and the Spanish-American countries, 
the committee have presented no calculations and no suggestions. If 
we should lose anything thus gained, it would be so much addition to 
the general misfortune of this bill. 

It is proper to add that this bill has been hastened with as much 
celerity as could be used, and hence there has been but little time 
given for the country to exactly formulate its objections. We trust 
that that system is not to be continued, but that full and free exam- 
ination may be given to all the items so that the exact measure of its 
damage may be calculated. Speed in action may be repentance at 
leisure. 

Another serious general objection to the bill is that it decreases the 
revenue according to the calculations usually made by the Treasury 
Department as compared with 1893 about $74,000,000. This large 
deficit, coming as it does upon a depleted Treasury, is rather appalling 
in a bill for revenue only. How this great hole in our resources, as a 
nation, is to be filled, no one knows. At this date not even the com- 
mittee knows itself, unless the President, anticipating in his message 
to Congress ^the report of the Committee on Ways and Means, shall 
afford to the committee itself its wished-for clue. 

Against the consideration of such a bill creating such a deficit and 
leaving it unaccounted for, the minority vainly protested when the 
bill was laid before the committee. Who would dare if of sound and 
statesmanlike mind to create a deficit of $74,000,000, and blindly vote 



CUSTOMS TARIFFS— 184(3 TO 1897. ' 303 

it with no plan in sight whereby the Government could meet its ex- 
:)enditures? That same protest we make to the House and to the 
country. 

The bill ought not to be reported without the internal revenue bill, 
which is to make up the deficiency. Are we to pass this bill and be 
then coerced into the other? Wio knows if they were presented 
together that we might not prefer to stay where we are? The 
progress of this attem.pt at what has been called reform has already 
created such feeling that the country is stirred all over. When the 
scheme of raising taxes by methods used in the time of war is pre- 
sented, in addition to those now imposed, there may be such further 
revulsion of feeling as will accomplish the work of defeating this bill. 

While as party men we might rejoice at its passage, as citizens of 
the United States we think the exigencies of the present time are 
superior to even the most desired political advantage, and advise that 
the bill do not pass. 

We have not thought it desirable to make any appeals to passion 
or to prejudice, so far from that we have taken thus far no notice 
of the condition of business now, which is terrible, and of the work- 
ingmen, which beggars description. There is no need for us to pre- 
sent this to the country. It is presenting itself. In one hundred 
representatative cities where the number employed exceeded two mil- 
lions and a half of people, fully one-third by the most conservative 
estimate are without employ. These are engaged in the protected 
industries. Those who are not and those who thought they were 
beyond the touch of the tariff now know the solid fact, that all indus- 
tries are prosperous or none. Spread this all over the country as 
you must, and the result will startle even the unthinking. It is not 
necessary for us to bring this to public view. No ingenuity can keep 
it out of everybody's face and eyes. Workingmen all over the country 
are expressing their deep and sorrowful feeling. We will not strive 
in any way to increase the turmoil which this bill has already created. 
An end can be put to all this by the defeat of this bill, and to the ac- 
complishment of this, every energy should be bent. The best way to 
put an end to this agitation is to put an end to the causes. 

We have thus stated the general considerations in opposition to the 
bill, and now proceed to statements as to particular items. With all 
our efforts to be concise, these statements in the aggregate will occupy 
many pages, and when we add our regrets that the work is only par- 
tially done and many things omitted, we indicate the vast extent of the 
industries threatened and the complications which this bill will give 
rise to. 

Schedule A — Chemical Industry. 

The chemical industry of the United States was by the tariff com- 
mission of 1883 given a special schedule on account of its great and 
growing importance. That commission in its report to Congress said : 

It was apparent at the outset of this inquiry that an industry employing 
nearly 30,000 hands with an annual product of nearly $120,000,000 was entitled 
to a separate schedule. 

The development of this industry in the United States fully justifies 
the opinion of the commission then expressed and vindicates the wis- 
dom of the protective system. 



304 CUSTOMS TARIFFS 1846 TO 1897. 

ESTABLISHMENTS. 

Number of cliemical establishments in tliis coimtry in— 

1850 400 

1S60 514 

1870 740 

ISSO 1. 349 

1890 ._ 1, 569 

HANDS. 

Number of bands employed in our cliemical works in — 

1850 3. 936 

1860 - 6, 040 

1870 11. 995 

1880 29. 500 

1890 42. 745 

CAPITAL. 

Capital invested in — 

1850 $7, 091, 860 

1860 13. 579. 597 

1870 31. 681, 714 

1880 85, 486, 856 

1890 178, 002, 984 

Seventy-one million seven hundred and thirty-five thousand six 
hundred and forty-nine dollars of which is represented in lands, 
buildings, machinery, and permanent improvements. 

MATERIALS. 

Value of materials consumed by our chemical works in — 

1850 $8, 935. 381 

1860 13, 029, 057 

1870 29. 668. 643 

1880 77, 344, 281 

1890 101, 890, 052 

FUEL. 

By the census of 1890 it appears to carry on the chemical industries 
of the United States requires annually 836,568 tons of coal, costing 
$2,374,994, and 38.631 cords of wood, costing $96,963, and other fuel, 
costing $181,898, or a total cost of fuel alone of $2,653,855. 

Value of the outout of our chemical works in — 

1850 $14, 501, 341 

1880 22, 161, 983 

1870 47, 397, 388 

ISSO 17, 407, 054 

1890 176, 044. 633 

Such, in brief, is the growth and magnitude of the chemical indus- 
try in the United States. In the face of this marvelous development 
the committee proposes, in its bill, to transfer no less than thirty of 
these great industries, built up and established by American capital 
and enterprise and requiring the employment of thousands of Ameri- 
can workmen, from the dutiable to the free list and thereby exposes 
them to unrestrained foreign competition. By this step we not only 
surrender nearly a quarter of a million of revenue but expose these 
industries to serious impairment, if not total destruction. To main- 
tain the industries thus exposed to foreign competition will require 



CUSTOMS TAEIFFS — ^1846 TO 1897. 305 

a reduction of wages by the domestic producers to the level of their 
foreign competitors, and in the absence of such reduction our works 
must be abandoned. 



The rate of wages paid employees in our domestic works averages 
$11.60 per week, while the average weekly wages paid by chemical 
manufacturers in Great Britain during the year 1892 was only 
$6.90, and the average in Belgium only $4.97 per week. But our 
chemical industries will be obliged to compete not only with England 
and Belgium, but with the still cheaper labor of Italy and India, 
where the rate of wages in the former country averages from only 
$1.80 to $3.50 per week, and in the latter from $2.40 to $6 a week. It 
is not possible, nor it is desirable, that our workmen should be reduced 
to the level of foreign competing labor, and the only result must 
therefore be an abandonment of these industries with the loss of all 
the capital invested therein. 

But the committee not only transfers to the free list the product of 
a large number of our chemical industries, but a general reduction is 
made throughout the entire schedule. This can have but one result, 
the crippling or destruction of our domestic works or the reduction of 
wages to the level of our foreign competitors; and we insist that an 
industry in which so much capital is invested, and which expends so 
much annually in wages, should continue to receive, and is justly 
entitled to, the fostering care of the National Government. 

LEAD. 

The report of the majority has largely reduced the duties on lead. 
The lead-mining industry of the United States has risen from the 
production of 16,000 tons in 1860 to 182,967 tons in 1889 and to about 
200,000 tons in 1892. Of this about 40,000 tons came in from Mexico 
in the shape of silver lead ore at the rate of 1^ cents per pound for 
the lead contained in the ore, paying into the Treasury $750,000. In 
1893 this amounted to 59,000 tons, paying duties of $897,000. 

The price of lead in New York has steadily declined for the last 
thirty j^ears, from 6 cents per pound to 3^ cents per pound, and prices 
to-day are but a little above those in London. 

It is difficult to ascertain the number of men engaged in lead 
mining purely, for the reason that there are many people engaged in 
mining lead and zinc and a still larger number engaged in the mining 
of silver ores which carry a percentage of lead. It is estimated that 
the number of men engaged directly in the lead mines is about 12,000, 
whose wages run from $1 to $2.50 per day. 

Should the proposed bill, as it now stands, becomes a law it will 
make lead substantially free, for in the opinion of the minority not 
a pig of lead would be imported at the duty proposed in the bill, for 
the reason that lead would come in from Mexico in the shape of silver 
lead ores at 15 per cent. We think the lead-producing industry is 
entitled to as much protection as any other class of labor in this 
country and the proposed bill will materially reduce the wages of the 
labor employed. 

64467— S. Doc. 547, 60-2 20 



306 CUSTOMS TAKIFFS — 1846 TO 1897. 

Lead can be laid down from Spain or London in Xew York at $2.50 
or $3 a ton, and to southern ports it would frequently be carried as 
ballast, while the freights from Montana and Colorado are about $20 
per ton and from the lead mines of Illinois, Iowa, and Missouri about 
$6 per ton. This condition of freights places the lead interest at a 
great disadvantage. The inevitable result, if this bill is enacted into 
law, will be that the labor employed in lead mines, if put into compe- 
tition with Spain and Mexico, would be required to work at very 
much less than it now receives. 

Pig lead is purely the product of labor and has absolutely no value 
until labor is employed to raise the ore from the mine and smelt it, 
and its value consists, practically, in the wages paid to the miner and 
smelter. 

Schedule B. — Glass. 

The reduction in the duties on cylinder window glass and on bottle 
glass is enormous. This is a direct blow at labor and one the effects 
of which will be far reaching and deplorable. Furnaces for the 
manufacture of window glass are distributed throughout fourteen 
States, from Massachusetts south, including Maryland, and west as 
far as Michigan, Kansas, and Wyoming. 

The industry may be said to be natural to this country. Almost 
every material entering into the production, of glass is to be found or 
can be manufactured here. The best and cheapest methods of manu- 
facture have been adopted and are in actual use. 

The capacity to manufacture in the United States is greater than 
the largest consumption of foreign and American glass combined, 
hence a vigorous home com-petition which secures the very lowest of 
prices to the consumer. • 

Notwithstanding all these facts, which would seem to argue against 
the necessity of protection, our importations of glass are large 
and productive of revenue. The ^reason is not far to seek. It lies 
mainly in the difference between the wages of American and foreign 
workmen. We do not stop to burden this report with a comparative 
statement. Such statement of the wages paid here and those paid in 
Belgium would disclose the fact that our average is two and a half 
times or over 150 per cent higher than those paid in Belgium and 
very much higher than those paid in England. 

It follows therefore necessarily that any reduction of duty must 
correspondingly reduce wages. Assuming that under the reduced 
duties our factories would continue to run, and many of them could 
not, the reduction would bring the common laborer to the level of the 
poor man abroad struggling for the bare means of livelihood and the 
skilled laborer to the present condition of the unskilled. And it must 
not be forgotten that, while the common laborer may turn his hand 
to whatever opportunity may offer, the skilled laborer is substantially 
out of emploj^ment when opportunity is wanting to turn his hand to 
that to which it has been trained and in which experience has lent it 
cunning. 

It is matter of doubt whether am^ of the radical changes proposed 
by the majority of the commiittee makes more ruthless war upon our 
industries than the changes in the glass schedule. They mean, liter- 
ally speaking, death to labor. And this without reason, since no 
complaint can be made of prices; home competition and foreign 



CUSTOMS TARIFFS 1846 TO 1897. 307 

competition have reduced them to the lowest level. When home 
competition shall be eliminated they will rise at the demand of for- 
eign monopoly. 

PLATE GLASS. 

There is no more splendid illustration of the benefits of our pro- 
tective system than is to be found in the manufacture of plate glass. 
American enterprise and energy in the development of this industry 
have resulted in a vigorous home competition, so as to bring down the 
price of the product to one-half of what it was ten years ago. We 
have now in operation in this country 12 competing plants, having a 
capital of $12,000,000 and a capacity of 18,000,000 square feet of glass 
annually. Every material used in the manufacture is of American 
production, excepting only soda ash. Eight thousand men are 
directly employed and probably, with their families, 40,000 persons 
interested in the maintenance of this industry. 

The existing tariff rate is not prohibitory. Of an actual consump- 
tion of 15,000,000 feet, about 2,500,000 are imported. From 85 to 90 
per cent of the cost of producing plate glass is labor, and the differ- 
ence between the wages paid here and those paid abroad runs from 44 
to 306 per cent. Hence in this case, as in so many others, the assault 
made on our existing tariff' law is an assault made on labor. 

It will be observed that no changes are proposed in the duty on the 
smaller sizes, but only upon the larger. The poor man, for whom the 
majority are so solicitous, is still to bear existing burdens, but the 
rich man, who alone is the purchaser of the larger sizes, is to have the 
benefit, if there be an};^ benefit, from tariff reduction. 

It seems to be a conceded fact that in the smaller sizes, on which 
the duties are not reduced, our manufacturers make no profit ; but, on 
the other hand, sustain a loss, while such reasonable returns as they 
do receive are from the sale of the larger sizes in which the duty has 
been reduced. 

Can it be possible that the committee were moved not so much by 
the love for the poor man as by a prejudice against the manufacturer? 

Schedule B. — Pottery. 

The pottery industry can not be accused of being fostered by a 
prohibitory tariff. The amount imported exceeds the amount manu- 
factured here, and notwithstanding the act of 1890, the importations 
have increased. Under such circumstances, to lessen the duty would 
seem most unjust to the potters so long as protection is sanctioned by 
the bill. One hundred and two establishments, employing 10,000 
men and supporting 50,000 people, are worth preserving. In no busi- 
ness have prices been so much lowered by the operation of home 
competition as in the crockery business. Foreign manufacturers have 
been here most conspicuously forced to abate the enormous profits 
made prior to the act of 1883, We have elsewhere shown how 
detrimental the proposed action is to the revenue. 

Schedule C. — Metal Schedule. 

The metal schedule presents some features that illustrate in a sig- 
nificant way the illogical character of the bill. Among these may be 
mentioned the substitution in almost all cases of ad valorem for spe- 



308 CUSTOMS TARIFFS 1846 TO 1897. 

cific duties ; the making free a number of articles called " raw mate- 
rials;" the disregard of the relations that exist between more and less 
finished products, and the totally inadequate duties named upon 
certain leading articles. 

The effect of ad valorem duties has already been discussed. It is 
not worth while to combat the fallacy embodied in the term " raw 
material," since no amount of contention can obscure the fact that no 
such thing exists that has any value, save as it has received value 
from human labor or has possibilities in connection therewith. 

Some idea seems to have prevailed in the minds of the majorit}^ to 
the effect that duties should be adjusted in proportion to the advance 
of the article in manufacture. The idea does not seem, however, to 
have been very successfully worked out. For example, iron ore is 
made free, and, reckoning 60 per cent of metallic iron to a ton of ore, 
the manufacturer of pig iron is given an advantage as to duties of 
$1.35 on a ton on his product. But, on the other hand, the amount of 
protection thereon is reduced about $4.50. The ingots, which are the 
raw material of steel blooms, are made to bear a duty of 25 per cent 
ad valorem ; the blooms, which are the raw material of steel rails, bear 
the same duty, and the steel rails, the last finished product, bear the 
same also. Such incongruities run all through the schedule, and are 
apparent to anyone familiar with the processes and products of iron 
and steel manufacture. 

FREE IRON ORE. 

That which lies at the base of our iron and steel industry is iron 
ore. The existing^ duty thereon is 75 cents per ton. The revenues 
from its importation aggregated in the last fiscal year over half a 
million of dollars ($507,976.19). It is proposed under a " tariff bill 
for revenue only " to throw awa}^ absolutely every cent of this large 
revenue by putting iron ore on the free list. 

That, however, ma}^ be said to be a comparatively small matter in 
comparison with the effect that the proposed measure will have upon 
our home industr}^ by the substitution for native of foreign ores, the 
product of cheap foreign labor. 

Our ore industry, from whatever point viewed, is among the most 
important. According to the census figures of 1890, the production of 
iron ore for the year ending December 31, 1889, was in excess of four- 
teen and a half million of tons (14,518o04:l) . Its value was more than 
thirty-three and a third millions of dollars ($33,351,978). Twenty- 
six States and two Territories. Korth, South. East, and West, con- 
tributed to it. In the amount and value of production Michigan 
stands first, and whether Pennsylvania, a Middle State, or Alabama, 
a Southern State, stands second is a question of doubt. The amount 
of capital invested is nearly a hundred and ten millions of dollars 
($109,766,199) , and the number of men directly employed over thirty- 
eight thousand (38,227). The average annual earning capacity for 
each person so emploj^ecl at current wages is $409.95. 

Of course, in taking account of the value of this industry to Ameri- 
can labor there must be added all the various labor processes, 
including the transportation necessary to get the ore from the hill 



CUSTOMS TARIFFS — 1846 TO 1897. 309 

into the furnace stack. The theorist who talks about " raw materials " 
never permits himself to realize that, as has been well said, " nature 
rarely dispenses with transportation. She never separates, assorts, 
€leanses, and feeds into the hopper or the stack." 

The bill proposes to put into competition with American ores 
foreign ores, some of which are produced at a labor cost one-tenth 
and none of them at a labor cost greater than one-fourth of ours. It 
proposes to bring our laborers wdio get from $1.60 to $2 per day, 
and who work from fifty-five to sixty hours a week, into competition 
with laborers who work seventy-tv/o hours a week and get 36 to 60 
cents per day; our miners who get from $2.25 to $2.75 per day into 
competition with those who get from 60 to 72 cents per day. It pro- 
poses to condemn to temporary idleness and ultimately to divert into 
new channels, after an immense loss, if not the whole at least a large 
part of an invested capital of over thirty-three and one-third millions 
of dollars; to deprive our transportation lines of a large proportion 
of their profits from the carriage of the ore product, and to leave un- 
developed treasures hidden under the soil of twenty-six States and 
two Territories. Foreign ore will take the place of our domestic 
product to a great extent, and this will cripple if it does not entirely 
destroy our home industry. 

Ocean freights are so low as to afford no protection. Ore is fre- 
quently carried across the ocean as ballast, and when freight is paid 
at all it averages not to exceed 5s. per ton on iron ore from Bilboa 
and other points in Spain. Under these circumstances there is no 
question but that foreign ores wdll take the place of domestic in all 
furnaces along and within easy reach of the coast, and its low price 
because of cheap labor cost, will enable it to bear freight charges for 
long distances even into the interior. In the last analysis the placing 
of iron ore on the free list means either the abandonment of that in- 
dustry with us, or the mining of ore to be sold in competition with 
the cheap labor of Cuba, Africa, and Spain. 

PIG IRON. 

Having sacrificed over half a million dollars per annum of revenue 
to the vagary of free trade, the " tariff bill for revenue only " pro- 
poses to affect another large source of revenue by serious reduction 
of the duties on pig iron. That duty now is $6.72 per ton. The duty 
proposed is 22f per cent ad valorem, or about from $1.60 to $1.90 per 
ton, a lower tariff than was ever before proposed on this article. 
That suggested by the Mills bill was $6 per ton; under the tariff of 
1846 the duty was 30 per cent ad valorem. 

The revenue from pig iron during the last fiscal year amounted to 
over one-third of a million dollars. While decreased duties will add 
to importations, it is to be noticed that the difference between present 
and proposed duties is in the neighborhood of $5 per ton, and that a 
large loss of product and a large loss of revenue are both inevitable. 

Pig iron, so far as both capital and labor are concerned, is one of 
our leading industries, and is followed in twenty-three States of the 
Union. 

In the year 1892 our product was 9,157,000 tons, of a value of 
$131,161,039, and the prices at which it was sold to the consumer were 



310 CUSTOMS TaETFFS — 1?46 TO 1897. 

the loTrest that it ever coimiiandecl. The projDosed duty will close all 
Xew England furnaces and all east of the Alleghames. as well as 
those of the South. The market for Southern pig iron is necessarily 
found in the Xorth. owing to the lack of demand at the place of pro- 
duction. The consecjuence is. that the competition of Southern pig 
iron, which of all pig irons is made at the cheapest cost in this coun- 
try, fixes the price in northern niarkets. That price is controlled to 
a large extent by freight rates, interior freight rates are very heavy 
as compared with ocean rates. In many cases pig iron comes from 
England and Belgiimi as ballast, subject to no freight charges at all. 
In other cases it bears a burden not to exceed 5s. per ton."^ At this 
figure it can be carried to the Atlantic and Gulf ports, and even to 
those of the Pacific. Assuming that our pig iron, made at the least 
cost, is made as cheaply as that made abroad, which is not true, it 
amounts to a demonstration that all of our blast furnaces, save those 
in the interior, must succumb to foreign competition. Even the lat- 
ter, if able to exist at all, must do so without margin of profit. 

COTTOX TIES. 

There are two provisions in the bill which when brought side by 
side disclose in a significant way its sectional character. Hoop or 
band iron or steel bears an ad valorem duty of 30 per cent, " except 
as otherwise provided for." The " otherwise provided for *' has ref- 
erence to ties of iron or steel for baling cotton, which are placed on 
the free list. Cotton ties are simply pieces of hoop or band iron or 
steel cut to lengths, and in some cases furnished with a simple device 
at the ends for securing the tie firmly around a bale. Pieces of hoop 
or band iron or steel brought into this country for the purpose of 
being put around a bale of hay or a barrel, or for any other purpose 
than tieing cotton, must pay a duty of 30 per cent ad valorem, while 
if imported for the purpose of baling cotton they come in free. This 
is class legislation in its worst possible form and utterly indefensible. 
It is also illogical legislation. Beginning with the pig iron, a duty 
is imposed tij^on the material in each of its various shapes up to and 
including the mantifactured hoop or band. The latter is the raw 
material out of which cotton ties are made, and yet it pays a duty 
while its finished product does not. 

It is legislation dangerous to the revenue interests of the Govern- 
ment, as all the hooj) and band iron to come into this cotmtry here- 
after is likely to come in as cotton ties and without the payment of 
duties. 

The history of this industry in this country shows the lack of any 
plausible reason for putting cotton ties upon the free list. Prior to 
the passage of the act of 1890 they were dutiable at 35 per cent ad 
valorem. This was not a protective duty and, as a consequence, none 
were made here, although there was a number of mills in the United 
States equipped for the production of hoop and band iron or steel 
and for the making of cotton ties. The result of the act of 1890 was 
to set in operation these variotis industrial establisliments and to in- 
duce the erection of others of like character, some of them in the 
South. As a consequence the home market has been supplied by the 



CUSTOMS TARIFFS 1846 TO 1897. 311 

home manufacture to the advantage of the manufacturer and the 
wage-earner, and the consumer as well. Cotton ties have been lower 
in price during the current year than at any other time in the histor}^ 
of their manufacture, and this as a natural result of home competi- 
tion. During 1892 they reached in price, at southern ports, from 88 
to 98 cents per bundle, and during the current year they have been, at 
these same ports, selling at as low as 75 cents per bundle. 

It would appear, therefore, that the existing law has had the effect 
to rehabilitate an American manufacture which the lack of prior pro- 
tection had largely destroyed, and in which the mills of the country 
were prepared to embark ; to invite the investment of new capital and 
the employment of additional labor in an America industry ; to fur- 
nish the home market, to the extent of its needs, with a homemade 
product in lieu of a foreign, and thus to secure our independence of 
a foreign combination and dictation as to prices; to do this at less 
cost to the consumer than he had to pay before the enactment of the 
law. All these advantages will be destroyed by putting cotton ties 
on the free list, and it is believed that such action will not simply 
cripple, but entirely destroy their manufacture in this country. In 
that event the cotton planter will pa^^ more for his ties. 

TIN PLATES. 

Under existing law the duty on tin plates is 2.2 cents per pound. 
The duty at first proposed by the committee was 40 per centum, ad 
valorem, but has been changed to a specific duty of 1.2 cents per 
pound. 

It will be observed that the proposed duty is 1 cent per pound 
less than that of the present law. This means a severe blow to an 
enterprise which, under existing conditions, has grown to immense 
proportions, and which promises, under proper protection, to be one 
of the great industries of the country. Tin plates are simply steel 
sheets coated v/ith tin, Terneplates are steel sheets coated with a 
mixture of tin and lead. Each is essentially a steel industry, 95 
to 97 per centum being steel, and only 3 to 5 per centum bemg tin. 
No reason exists why tin and terne plates should not be manufactured 
successfully in this country except that which arises out of the differ- 
ence between wages here and abroad. 

All the elements necessary to their manufacture exist with us. Coal, 
ore, limestone, everything necessarj^ to make a steel billet and a steel 
sheet, we have here. We have skilled labor and improved machinery 
also. While it may be true that we have no tin as yet commercially 
developed, we are in this respect no worse off than England. Most of 
her tin is imported from the islands in the Straits of Malacca, and it 
can be laid down as cheaply in this country as it can be in Wales, the 
place of English manufacture. Notwithstanding these facts, prior to 
the enactment of the present law no tin plates were made in this 
country, although we were by far the largest consumers of them 'of 
any nation in the world ; and this was because of the low wages paid 
abroad and the lack of a protective tariff. A fair idea of the differ- 



312 



CUSTOMS TAETFFS 1846 TO 1897. 



ence of cost of making tin plates here and abroad may be gained from 
the following table : 

Comparative estimate of cost of 16i l)oxes IC IJf ty 20 tin plate in Wales and the 

United States. 



Materials, labor, and cost. 



Welsh I Equiva- Estimated 

cost, \ lent in j co.st in 

English ! American \ the United 

money. ! money, i States. 



1 ton steel, 7 by | bars 

Less 486 pounds shearings . 

Available at 

Rolling 



Behinding (catching) 

Doubling 

Furnacing (heating) . 

Shearing 

Opening 

Cold rolling 

Annealing 

Pickling 

Tinning 

Washing 

Rising . 



Rubbing and dusting 

Assorting boxes, etc 

2i pounds tin per box, or 41^ pounds per 16^ boxes 

Allowances for scruff , 

Coal 

Acid 

Palm oil 

Wood boxes 

Bran and middlings 

Annealing boxes (wear and tear) 

Castings, etc., in the different departments (wear and tear). 

Management and clerks 

Other labor and trade expenses 

Rates, taxes, and bank charges 

Cost of 164 boxes 

Cost of 1 box 



10 



$24. 60 



$35.84 



9 


2.16 


2.34 


13 6 


22.44 


33.50 


4 6 


1.08 


4.85 


1 3 


.30 




3 8 


.88 


2.47 


3 1 


.74 


2.10 


1 8 


.40 


2.48 


1 


.24 


.76 


1 


.24 


.82 


1 6 


.36 


.82 


1 8 


.40 


1.65 


4 


.96 


1.98 


4 


.96 


1.82 


1 2 


.28 


.68 


1 


.44 


1.23 


2 6 


.60 


1.65 


14 4i 


8.25 


8.71 


1 6 


.24 


.27 


6 6 


1.56 


1.80 


6 


1.44 


1.84 


6 6 


1.56 


1.32 


6 14 


1.45 


1.55 


2 6 


.60 


.60 


1 4 


.32 


.82 


3 


.72 


2.00 


2 


.48 


1.50 


6 


1.44 


4.50 


3 2 


.76 


1.25 


4 9 


49.14 


80.92 


12 6 


2.97 


4.90 



Commenting on this table W. C. Cronemeyer, who appeared before 
the Ways and Means Committee, and who is well known to be a man 
of good judgment and of strict veracity, said : 

In this table the cost per box m Wales is estimated at 12s. 6cl., but only a 
few days ago I had a visit from Mr. Edwards, an extensive tin-plate manufac- 
turer of south Wales, who assured me that the total cost of cheap coke plate 
at his works did not exceed 10s. per box, which in America would be about 
$2.42 per box, or not much more than the dutj levied in this country. I have 
not the least doubt of the truthfulness of Mr. Edwards's assertion. The condi- 
tions in Wales have not materially changed in late years, and consequently the 
same cost price must have ruled for some time. Previous to the enactment of 
the McKinley bill the duty was 1 cent per pound, or $1.08 per box. This added 
to the cost of tin plates at the mills in Wales would make the total $3.50. Yet 
the lowest average selling price of coke plates in this country during the eleven 
years 1881 to 1891 was $4.86, or just $1.36 more than the cost at mill in Wales 
plus the duty. Who received that amount, which as a remarkable coincidence 
is within 2 cents the same as the additional duty which v/as put on tin plate by 
the McKinley bill? Somebody has been taxing our consumers to the same 
extent all along, but the amount did not go into the United States Treasury. 
Somebody else has been receiving this tax for revenue only. 

In the twenty years from 1871 to 1891 we paid to Great Britain 
for tin plates the enormous sum of $307,341,404, exclusive of ocean 
freights, importers' profits, and middlemen's commissions, on a total 
importation during those years of 3,622,750 gross tons. Then came 
the act of 1890, which imposed a duty of 2.2 cents per pound, a rate 
of duty reasonably protective in its nature. Its coming totally re- 



CUSTOMS TARIFFS — 1846 TO 1897. 313 

versed the situation. American capital was induced by this protective 
duty to embark in the enterprise of making tin plates, with the result 
that, according to the last reports, between forty and fifty firms have 
become engaged in the manufacture of tin plates, with an investment 
of nearly three and one-half millions of dollars. The following 
figures, taken from the report of a special agent of the Treasury 
Department charged with the investigation of this industr}^, illustrate 
in an emphatic way its growth. These figures are as follows : 



Production by quarters, 



Julv 1. 1891, to September 30, 1891 . . . . 
October 1, 1891, to December 31, 1891 

January 1, 1892, to March 31 1892 

April 1, 1892, to June 30, 1892 

July 1, 1892, to September 30, 1892 . . . , 
October 1, 1892, to December 31, 1892 

January 1, 1893, to March 31, 1893 

April 1, 1893, to June 30, 1893 

Total for first year 

Total for second year 

Total for both vears 



Pounds. 



826, 922 
1, 409, 821 
3, 209, 225 
8, 200, 751 
10, 952, 725 
19,756,491 
29, 566, 399 
39, 543, 587 



13, 646, 713 
99, 819, 209 
113, 465, 922 



It will be observed that the product in the last quarter of the fiscal 
year was forty-eight times greater than the production in the first 
quarter of the fiscal year 1891. 

Contemporaneous with the imposition of this new duty, the price 
of tin plates abroad fell to an amount equal to the amount of the addi- 
tional duty. It is a fact, incapable of controversy, that tin plates are 
now as cheap in this country to the consumer as they have ever been. 
And it is also a fact beyond question that the American product is 
equal, and b}^ many claimed to be superior, to the foreign in quality. 

One of the significant things that has been demonstrated by the 
operation of the present law is this, that prior to its passage, while 
England had a monopoly of our markets, tin plate manufacturers com- 
pelled us to pay prices largely in excess of those that would have 
yielded a fair profit, as has been shown by the testimony of Mr. Crone- 
meyer. In view of the pressing need of revenue on the part of the 
Government, the action of the majority in cutting -down this duty 
seems t'o be utterly indefensible. No more effective revenue duty 
exists than that now imposed on tin plates. 

During the fiscal year ending June 30, 1893, there were imported 
into the United States 628,426,902 pounds of tin plates, which paid a 
duty at the rate of 2.2 cents per pound, and thus produced a total 
revenue to the Government of $13,825,369.84. 

It is clear that the present duty admirably serves the twofold pur- 
pose of producing revenue for the Government and of affording 
reasonable protection to an American industry.' ISTo sufficient reason 
has been advanced for the destruction of an industry which in such a 
short period of time has gained a foothold, and which promises such a 
brilliant future. Side by side with the advance in the American tin- 
ning of sheets, the manufacure of black sheets to be tinned has pro- 
gressed. According to the most reliable evidence, the time is not far 
distant when, if proper protection be continued, all the black sheets 
necessary to make all the tin plates required in this countr}^, and all 
the tin plates so required, will be made here. 



31-i CL^STOMS TAEIFFS — 1?16 TO 1897. 

One of the provisions of existing law is that the duty of 2.2 cents 
per pound on tin plate shall cease unless in some one of the six years 
next preceding June 30, 1897, the aggregate quantity of tin plates^ pro- 
duced shall have ecjualecl one-third of the aniount of such j)lates im- 
ported and entered for consiunption during any fiscal year after the 
passage of the existing law and prior to October 1, 1897. There can 
be no doubt that our capitalists have invested their money in the 
manufacture of tin plates upon the faith that this provision operated 
as a governmental pledge that the tin-plate duty imder existing law 
should continue for a period of six years. Had the language of the 
act been embodied in an instrument to which individuals were parties 
of the first and second part, it could hardly successfully be contended 
that there was not a contract that this duty would continue for six 
years. Of course no claim of legal contract can be made against the 
United States as sovereign, but at the same time it is difficult to resist 
the conclusion that in morals the contract exists, calling for recogni- 
tion on the part of Congress. Xothing seems more clear than that^the 
proposed change of duty upon tin plates is against the interest of the 
Government as a revenue measure, that it threatens the destruction of 
one of our most prosperous and growing industries, narrows the 
sphere of labor, works no good to the consmner, and approaches dan- 
gerously near to bad faith upon the part of the Goverimaent. 

STEEL RAILS. 

The present duty on steel rails is $13.14. and under existing condi- 
tions might safely be reduced, but the proposed duty of 25 per cent 
ad valorem is indefensible. Some commanding reason ought to be 
presented for such an immense cut in duty, greater than any other 
proposed by the bill. If steel billets merit a duty of 25 per cent, and 
steel blooms a like duty, it would seem to go without saying that rails 
should bear a higher. 

There are many reasons which space will not permit us to enumer- 
ate why the cost of making rails is greatly in excess of the cost of 
maldng billets. Suffice is to say that the fixing of a duty of 25 per cent 
ad valorem on billets is a confession that the duty should be much 
greater on rails. 

Xo one has asked for any reduction of duty on steel rails. They 
are to-day cheaper than they have ever been to the doipestic consumer. 
To lower the duty to the extent proposed means simply to close most 
of our mills and put our railroad companies at the mercy of the 
foreign manufacturer. Eecent sales have been made of foreign rails 
at Montreal at $19 per ton. This means, allowing $1.50 per ton for 
freight, $17.50 per ton as the price, and means ftirther that at 25 per 
cent ad valorem foreign rails could enter our market at S21.37 per ton. 

In 1886, 1887, and 1888 the average selling price of British rails, 
delivered free on board vessels at British ports, was, respectively, 
$18.70, $19.70, and $19.15 per ton. During the summer months of 
1886 the price was as low as $16.42 per ton. 

No argument is needed to show that under the proposed duty of 25 
per cent ad valorem it will be impossible for our home manufacturers 
of steel rails to compete with the foreign. And this means more than 
apjDears at first sight. 

Our steel-rail industry lias kept hundreds of millions of dollars at home, for 
circulation among our own people, which would otherwise hare been drained to 



CUSTOMS TAKIFFS — 1846 TO 1897. 315 

Europe to pay for foreign rails. It has been the chief factor during the last 
fifteen years in building up our pig-iron industry and in developing our iron-ore 
industry, so that each of these industries is to-day the first in the world, as is 
our steel-rail industry itself. 

CUTLERY. 

Under the tariff of 1890, the duties on pocket and other cutlery were 
both specific and ad valorem, and were placed at a protective point. 
Prior to 1883 the duty on cutlery was fairly protected. Under its 
operation the domestic products were nearly equal in value to imports. 
The law of 1883 provided a duty on cutlery, including razors, of 50 
per cent ad valorem. This duty was grossly inadequate, as the labor 
cost in making cutlery is highly skilled and is nearly all done by 
hand ; it equals 80 per cent in knives and 90 per cent in razors. The 
wages paid in this country average from $15 to $18 per week of fifty- 
five hours, against $4.50 to $7 of seventy hours in Germany. 

The effect of the tariff of 1883 was to swell the importation by one- 
third, so that they amounted in 1889 to over $2,000,000, while at the 
same time the American product was reduced by over one-third, being 
only $730,000 worth. Under the operation of the law of 1890, the 
American product increased, and now about equals the import prod- 
uct, and last year, 1893, amounted to over $1,600,000. This has been 
accomplished without any increased cost to the consumer, while double 
the number of hands have found employment at an increase of 20 per 
cent in their individual wages. The proposed bill reduces the duty to 
35 and 40 per cent on different articles, and reintroduces the per- 
nicious ad valorem system. Of cours§ should this bill be adopted 
history will repeat itself. Wages will again be reduced and at least 
one-half of those recently employed in this industry must find em- 
ployment elsewhere. 

Schedule D. — Lumber. 

We have already remarked upon the incongruity of freeing all 
kinds of lumber except planed boards, and only desire to add some 
views as to the effect of the proposed action. Upon the great bulk of 
the production of the United States there may be some question as to 
results. But that the result will be advantageous to the consumer can 
not in any way be predicted. Our production is so large compared 
with Canada that one of the consuls there appointed by Mr. Cleveland 
and in position to know avers that the duty kept out of the United 
States Treasury by free lumber would at first go into the pockets of 
the Canadian lumbermen and eventually, by the device of raising the 
price of limits, into the treasury of Canada, because Canada owns the 
lands and needs revenue, while the effect in general as to prices to the 
consumer and consequently given to the producer might be in doubt, 
the effect on the borders in certain localities would be very disastrous. 
There competition would lower prices, and in such localities great 
misfortune would ensue. Such would be the case in Maine on the 
Atlantic, and in Washington and Oregon on the Pacific, and all along 
the border. The lessening of the duties under the act of 1890 has not 
decreased the price of lumber, nor in general will the proposed bill 
produce that result. Loss of revenue for the benefit of Canadians 
and unjust and ruinous competition will be the sole result, including 



316 CUSTOMS TARIFFS — 1846 TO 1897. 

the shutting up of many establishments now supporting many work- 
ingmen. 

As another example of the far-reaching effects of this bill, we 
desire to add that on the Pacific slope the trade in lumber will in- 
evitabty pass from vessels in the coastwise trade, which are our own, 
to those in foreign trade, and since the lumber competing with ours 
will be British the vessels will be British, and all those connected 
with the coastwise trade will suffer. 

Schedule E — Sugar. 

The tariff law of- 1890 placed sugar, up to and including No. 16 
Dutch Standard, on the free list, to take effect April 1, 1891. The 
duties which had been collected from the people on sugar prior to 
1890 had amounted to the enormous sum of $1,460,412,227, these 
duties being levied on an article of prime necessity, which, up to 
1890, we had only been able to produce about one-tenth of the 
amount needed for our consumption. These duties were, therefore, 
levied under the theory of a tariff for revenue only. 

The Fifty-first Congress was a protective CongressT^d, not be- 
lieving in a tariff' for revenue only, wisely repealed the old law, and 
for the first time in the history of the country sugar came free to 
the people. This has resulted in a direct saving to the American 
people of over $200,000,000, less $16,717,726 paid for bounty and 
$11,000,000 estimated to be due to the pj?oducers for this year, which 
would aggregate $27,717,000, being a direct saving of over $1.25 
per year for each person in the United States. 

In harmom^ v^^ith the doctrine of protection the Fifty-first Con- 
gress deemed it their duty to give protection to the growers of cane, 
beet, and sorghum sugar by way of bounty. 

In view of the fact that we have a vast area of country especially 
adapted to the growing of sugar, and believing that it was a sound 
policy to make the American people self-sustaining in an article the 
annual consumption of which was constanth- increasing, and which 
requires an annual expenditure of about $115,000,000, nearly all 
of which is paid to foreign labor, wisely, in the opinion of the 
minority, Congxess provided that the gTOwer of cane, beet, and sor- 
ghum sugar should be paid a small bounty, to run until 1905, and to 
carr-\^ out the provisions of this law a continuing appropriation was 
made to pay the bounty. The bill of the majority proposes to re- 
duce the amount of bounty allowed by existing law, beginning July 
1, 1895, at the rate of one-eighth of a cent per pound per year, and 
that on July 1, 1902, said bounty shall "' cease and determine." The 
policy of paying bounties directly or indirectly for the purpose of 
encouraging certain industries is as old as the Government itself, 
and has been recognized in the statutes of both State and nation 
since 1789. This policj^ has been validated by the highest courts of 
our country. 

The bounty provided hj the law of 1890 was in the nature of a 
contract made by CongTess with each and all persons who should 
engage in the production of cane, beet, or sorghum sugar of certain 
saccharine strength, who should under that contract receive the 
bounty provided for by the appropriation from the Treasury. Under 
the provisions of this understanding large amounts of money have 



CUSTOMS TAEIFFS — 1846 TO 1897. 317 

been invested and a larger amount of sugar has been produced in 
the United States during the past three years than in any similar 
number of years before in our history. Especially is this the case 
with beet sugar. While it is only a short time since the beet indus- 
try was inaugurated in the United States, yet the results are most 
promising, and clearty indicate that if existing laws were maintained 
until 1905 we would produce a large percentage of our sugar from 
this source alone. 

The history of the production of beet sugar is not only remarkable, 
but interesting. Less than a century ago, this industry was com- 
menced in France under a bounty system authorized hj a decree of 
Napoleon I. German}^ and other European countries followed the 
example of the French. So great and phenomenal has been this 
development that those countries are to-day not only self-sustaining, 
but are also large exporters of sugar to other countries. European 
countries sold to the United States during the fiscal year ending 
June 30, 1893 (most of which came from Germany), 436,287,435 
pounds, valued at $12,844,966, all of which should and would be pro- 
duced in this country in a short time if existing law shall be main- 
tained. The same state of facts pertain to cane and sorghum sugar. 

Notwithstanding all these facts, we find the majority of the com- 
mittee eager to strike down this great and growing industry, which 
under existing law would soon supply the wants of our people, and 
which would keep in the pockets of the American farmer over 
$1,000,000,000 a year, and would also be the means of distributing 
to American labor many millions of dollars annually. 

More than this, we find the majority ready and willing to violate 
what, in our opinion, is an equitable understanding had between 
Congress and the producers of sugar, the violation of which is a 
deathblow not onh^ to the cane-sugar producer of Louisiana, but also 
to the beet and sorghum sugar producer of Nebraska, Kansas, Utah, 
and California. 

We can not criticise too severely the action of the majority of tht 
committee in thus disregarding the understanding created by the law 
and already acted upon in good faith by man}^ of our citizens dy 
expenditure of money and enterprise. Our duties to our citizens 
created by law ought to be respected like the obligations created by 
our bonds. 

Instead of carrying out the understanding of the law of 1890 the 
committee propose to substitute for a definite sum for a definite 
period, which will give us an industry worth the price, a bastard 
bounty which no man in his senses or out dreams will give us our 
supply of sugar. Instead of a bounty they give a gratuity. On 
what principle can thirty-four millions be given to any set of people 
as a gratuity? If it was a contract, keep it; if not, then there can 
be no liquidated damages. 

Schedule F. — Tobacco, 

The majority of the committee have reduced the duty on leaf to- 
bacco suitable for cigar wrappers $1 per pound on the*^ unstemmed, 
which is the variety imported. This brings it back substantially to 
the rate of 1883. But what is still more vicious than all this is that 
they have reintroduced the phrase, " Such as is commercially known 
as wrapper tobacco," etc. 



318 CUSTOMS TAKIFFS 1846 TO 1897. 

The universal testimony is that this language provided a loophole 
for fraud. Under it nearly all wrappers came in as fillers at a duty 
of 35 cents per pound. It was impossible to detect fraud unless every 
bale was opened and every leaf was handled. Under this wording 
and the old duty importation of Sumatra tobacco increased from 
573,159 pounds in 1881 to 7,098,395 pounds in 1888. The importation 
for 1892 of cigar wrappers was only 327,801 pounds, and for 1893 still 
less. 

The effect of the law of 1890 on the production of tobacco in the 
United States has resulted in great prosperity to the tobacco farmers. 
Above 25 per cent of this crop is suitable^f or wrappers and now brings 
a fair price ; prior to 1890 he was compelled to sell it all as fillers at a 
less price. There has been an immense increase in the consumption 
of American cigars at no additional cost to the consumer. 

Imported cigars, which are used only by those who are able to help 
bear the burden of the Govermnent. have cost the consumer more 
money, all of which goes to the United States Treasury. Wliy this 
order of things- should be reversed the majority do not satisfactorily 
explain. It is consistent, however, with other parts of the bill, which 
reduce the duties on brandies, with no reduction on domestic spirits. 
Not even the excuse of greater revenue can be urged for the reduction 
of the duty on brandy, a purely revenue duty levied upon one of the 
luxuries of the rich. 

Schedule G. — Ageicultukal Products. 

The majority have made a general reduction in this schedule and 
have made use in many instances of the vicious ad valorem rate. This 
gives peculiar satisfaction to the Canadian farmers and Bermuda 
members of Parliament, because it enables them to come into our 
markets on more than equal terms. 

A recent investigation develops the fact that our farms and farm 
labor cost one-third more than the corresponding farms and farm 
labor in Canada. So, lest the Canadian farmer should be outstripped 
in the race for our markets, this bill fixes the duties on his farm prod- 
ucts at a rate less than 20 per cent, and gives him an advantage of 
134- per cent over our own citizens. In addition to this, with all kinds 
of manufactured lumber on the free list, it is no wonder that Cana- 
dian statesmen are boasting that they get more by this bill than they 
could hope to get by the most favorable reciprocity treaty, and this 
without the surrender of a single advantage on their part. 

Competition of our millions of farmers will always regulate the 
price of farm products in this country so that they will bring no more 
than a fair return. Wlu7, then, open our markets to Canada and de- 
prive our own citizens of them without forcing the Canadians to pay 
at least the difference in cost of production into the Treasury ? 

One of the proofs of unselfishness on the part of the committee, 
which has enabled it to receive encomiums in high quarters, is illus- 
trated in a duty equal to 71 per cent on rice, a southern product, as 
against an average of less than 20 per cent on the products of north- 
ern farms. 

In exchange for this and for free wool the farmer's machinery and 
]:>inding twine are put on the free list. Under the competition encour- 
aged by protection the farmer's machinery has been cheapened to a 
third of its former cost. To give the Canadian manufacturers an 



CUSTOMS TARIFFS 1846 TO 1897. 319 

equal footing may possibly produce a slight reduction in the cost, but 
would only result in driving out the small manufacturers ; the surviv- 
ors would be compelled to form combines and trusts to continue in 
business. In binding twine the result would send the business to Cal- 
cutta, Hongkong, and Dundee; the product would be cheaper for a 
time, but in the end the importer would get the profits and the farmer 
will have to pay the same, or more, after domestic competition is 
destroyed. 

Salt is a finished product. Nearly the total cost of its production is 
human labor. In the Wyoming district in New York, it furnishes 
employment to 5,000 people; in Syracuse and in Michigan to many 
more. The freight on salt from Liverpool to New York for two years 
past has ranged between 36 cents and $1 per long ton, the average not 
being more than 60 cents. From the Wyoming district the rate is 
$2.24 per long ton to New York. 

Under the present duty of 8 cents per 100 pounds the importation in 
1893 was 140,000 tons and paid a revenue of $301,972.60. To get this 
trade the English merchant made a discount on sale for America 
nearly equal to one-half the duty. He sells for shipment here at a 
less price than to any English province. Salt is produced in such 
quantities and in such universal competition here that the cost to the 
consumer has declined at the factory from $4 per barrel to 40 cents 
for the same article. To find a market here the English producer and 
the English ocean carrier must and do pay the entire tariff. 

Free salt means the surrender to England of our eastern markets, 
to Canada of our northern trade. ¥7ith free salt the Liverpool 
merchant will supply the retail merchant at a price just below the 
cost to the Wyoming manufacturer. The consumer will doubtless pay 
about the same as now, and the difference between the cost abroad and 
the cost here will be divided between the foreign producer, the ocean 
carrier, the single distributing agent in New York (who now gets a 
profit on every pound of salt shipped from Liverpool to the United 
States or Canada), and the American retailer, while the Government 
loses the revenue. The American workman must seek some other em- 
ployment or accept a large reduction in his wages. There is no excuse 
for putting this finished product on the free list. It is unjust to the 
American workman, the consumer, and the Government. 

Schedule I. — Cotton Manufactures. 

This schedule in the bill shows the same inconsistencies and a lack 
of knowledge on the part of the framers of the bill of the intricacies 
of the industry that have marked the preparation of the other sched- 
ules in the bill. It is an important industry not only in the New Eng- 
land, but has become such in the Southern, Middle, and Western 
States as well. The census reports show that in 1890 there were 904 
cotton factories in America, with an invested capital of over $354,- 
000,000, and that employment is given to 221,585 people, and that 
there is annually paid to labor $69,489,272. 

In the New England States 402 of these industries are found, 
which give employment to 148,718 people and distribute annually 
among them, the sum of $49,908,591. That the Southern States appre- 
ciate the benefits of protection in this industry at least is manifest 
from the fact that 37,168 people find employment in 239 cotton mills, 



320 



CUSTOMS TAKIFFS 1846 TO 181 



and there is paid to them annually the sum, in round numbers, of 
$8,000,000. The import duty imposed under existing law is scarcely 
sufficient to protect American labor and capital from heavy importa- 
tions from England. 

No finer grades or qualities of cotton thread, yarn, and cloth are 
manufactured in any country in the world than that which is pro- 
duced in American mills. The question of labor alone is what makes 
them ask for the retention of the present tariff. The following tables 
give a comparison of wages between a fine American and English 
spinning mill on the same product and the same output : 

Comparison of ivages hetiveen a fine American and EnglisJi sjyinning mill loork- 
ing on the same production and the same output. 

TWISTING-EOOM HELP, 

American wages per week: | Manchester, England, wages 

Men twister tenders $10. 00 | per week : 

Women $7. 00-8. 00 I Men twister tenders 

Doffer 5.00 i (2.3s.) $5.60 

Winders, piecework 7. 50-9. 00 ! Women twister tenders 

(12s. to 14s.) $2.92-3.40 

i Doffer boys (8s.) 2.00 

I Winders 3.00-4.00 



Pay roll for the mill in America amounts to $4,000 per week ; in England, 
$2,500 per week, or about 38 per cent against American manufactories in 
spinning of fine cotton yarns. 

The statement is made by one of the best-known American superintendents, 
who has had twenty-five years' experience in English mills and is now running^ 
a mill in this country, that the operatives in the American mills do not produce 
any more work than they do in the English mills ; in fact, he claims that our 
summers here, the climate is against us, being too warm ; and, if anything, he 
can produce more goods from the same number of hands in England than he can 
here, and even better quality of work, owing to the better training and long 
experience given to the English operative. 

CARD-ROOM HELP. 



American wages (picker room) 
per week : 

Boss picker tender $10. 00 

3 helpers, men, .$7 21. 00 



Manchester, England, wages 
( picker room ) per week : 

Boss picker tender $4. 88 

3 women helpers, $2.50 7. 50 



Total 31.00 

Over 100 per cent against American mill. 



Total 12. .38 



Boss grinders— 
Stripper tenders. 
Lap carrier boy. 



$10. 00 
7.50 
5.00 



Boss grinders $6.08 

Stripper tenders, men 4. 38 

Lap carrier boy_ 2.00 



Total wages 22. 50 

Slubber, intermediate and jack 

frame, women help earn $8- 8.50 

Comber tenders 7. 00 

Drawing tenders 7. 00 

Ring-frame spinning 7.00 

Doffers-frame spinning 4, 50 

Mule spinning, 2,000 spindles 
to the pair : 

Spinners average 15-16. 00 

Piecers average 7. 00 

Back boys average 4. 50 



Total wages 12.46 

Best women help for same 

work earn only 14s 3.40 

Comber tenders (14s.) .3.40 

Drawing tenders (12s.) 3.00 

Ring-frame, highest wages 3. 75 

Doffers (4s.) 1.00 

Mule spinning, 2,000 spindles 
to the pair : 

Spinners average 11. 00 

Piecers average 3. 75 

Back boys average 2. 00 



Total cost pair mules 26.50 I Total cost pair mules li 

Difference against American mill, 60 per cent. 



CUSTOMS TARIFFS 1846 TO 1897. 



321 



Comparison of wages. 



Enjnneer 

Firemen 

Slasher tenders average. 
Cloth inspectors average 

Boys (half time) 

Loom-fixers average 

Spoolers 



English (J. Whit- 


taker & Co., 


Church). 




United 


Wages. 


States 
equiva- 




s. d. 




33 


$7.98^ 


21 


5.08 


35 


8.47 


26 


6.29 


2 6 


.60 J 


37 


8.95.| 


14 


3.38 



Ameri" 
can 
(King 
Philip 
Mills). 



$24.00 
9.57 
10.08 
10.50 
6.00 
12.82 
5.50 



Carding. — 5. 

[Rate, $4.84 per pound sterling. Used 24| cents per shilling.] 
Pickers : 

Himcoat Mannfaetnring Company, near Accrinj?ton (16s. 6d.) $4.00 

Vine Spinning Company, Oswaldtwistle (17s. lOd.) 4. 32^ 

Accrington Cooperative Spinning Company — 

One at 20s 4.84 

Two at 14s_ 3.39i 

Union Street Manufacturing Company, over Darwen V(i(>^*\ 3*88 

Hippings Vale Spinning Company, Oswaldtwistle (ISs. 5d.) . 4.46^ 

AA^erage price paid, nearly 4. 27 

King Philip Mills, $8.58 and $7.42. 
Grinders : 

Huncoat Manufacturing Company, near Accrington (24s.) 5.81 

Vine Spinning Company, Oswaldtwistle (24s.) 5.81 

Accrington Cooperative Spinning Company (24s.) 5.81 

Union Street Manufacturing Company, over Darwen (22s. 7d.) 5.46^ 

Hippings Vale Spinning Company (23s. 6d.) 5. 6S| 

Average, nearly 5. 72 

King Philip Mills, $9.25. 
Alley boys: 

Huncoat Manufacturing Company, near Accrington (14s.) 3.38^ 

Vine Spinning Company, Oswaldtwistle (17s. 6d.) 4.231 

Accrington Cooperative Spinning Company (10s.) 2.42 

Union Street Manufacturing Company, over Darwen (12s.) 2.90 

Hippings Vale Spinning Company (12s. 9d.) 3.08 

Average price 3. 20 

King Philip Mills, $6. 
Drawing tenders: 

Huncoat Manufacturing Company, near Accrington (18s.) 4. 35^ 

Vine Spinning Company, Oswaldtwistle (20s, 6d.) 4.96 

Accrington Cooperative Spinning Company (19s.) 4. 59f 

Union Street Manufacturing Company, over Darwen (20s.) 4.84 

Hippings Vale Spinning Company, Oswaldtwistle (20s.) 4.84 

Average 4.84 

King Philip Mills, $6. 
Sweepers : 

Boys, 15 to 17 years (12s.) 2.90 

. King Philip Mills, girls .iust over school age, $3.71. 

Lap and roving carriers (17s. 6d.) 4. 23i 

King Philip Mills, $7.20. 

64467— S. Doe. 547, 60-2 -21 1 



322 CUSTOMS TARIFFS IS-tB TO 1897. 



Lap-macliiue tenders : Ormerod, Hardcastle »& Co. (14s.) $3.38 

King Philip Mills, $6. 
Comber girls, eigM-head machines : Ormerod, Hardcastle & Co, 

(14s.) 3.38 

King Philip Mills, six-head machines, $7.25. 

Slubbers : 

Huncoat Spinning Company, near Accrington (ISs.) 4.36-^ 

Vine Spinning Company, Oswaldtwistle (18s. 61.) 4. 48| 

Accrington Cooperative Spinning Company (18s.) 4.36^ 

Union St. Manufacturing Company, Over Darwen (20s. lOd.) 5.04 

Hippings Vale Spinning Company, Oswaldtwistle (25s.) 6.00 

Average 4. 86 

King Philip Mills, 76 spindles, $8,50. 
Intermediate : 

Huncoat Spinning Company, near Accrington, pairs (25s.) 6. 05 

Vine Spinning Company, Oswaldtwistle (18s. 3d.) 4. 41| 

Accrington Cooperative Spinning Company (24s. 8d.) 5.92 

Hippings Vale Spinning Company, Oswaldtwistle (24s.) 5.81 

Union St. Manufacturing Company, Over Darwen (18s, lOd.) 4.56 

Average 5. 35 

King Philip Mills. $7.28. 
Roving frames: 

Huncoat Spinning Company, near Accrington (22s. 6d.) 5. 44^ 

Vine Spinning Company. Oswaldtwistle (22s. 6d.) 5.44^ 

Accrington Cooperative Spinning Company (22s.) 5.32 

Hippings Vale Spinning Company, Oswaldtwistle -j Z^^ ' ^^* 

Union St. Manufacturing Company, Over Darwin (338. 6d.) 5. 68f 

Average 5. 38 

King Philip Mills, $10. 
Fine knck frames : 

Ormerod, Hardcastle & Co. (about 25s.) 6.05 

King Philip Mills, $9. 

An examination of these tables demonstrates that American wages 
range on an average of more than 80 per cent above those paid for like 
employment in England. 

During the period since the adoption of the present law competition 
has been so great among the cotton producers in this country that 
the average income on the capital invested in this industry has been 
less than 5 per cent, and reductions of the cotton schedules, as pro- 
posed in the existing bill, will cause a majority of the cotton factories 
in America to close their doors, or the labor employed therein will 
be required to work for a greatly reduced compensation. 

A good illustration of the folly of reducing duties on cotton yarn, 
thread, and cloth is given in the spool-cotton industry. The present 
law imposes upon spool thread of cotton containing on each spool not 
exceeding' 100 yards of thread a duty of 7 cents per dozen. This in the 
present bill is reduced to 4^ cents per dozen, a reduction of 34.11 per 
cent. That means that every industry in America engaged in the 
production of spool thread of cotton must shut down. In this branch 
of the industry alone $25,000,000 are invested, and employment is 
given to 15,000 people. This industry, up to 1864. was carried on 
principally in Great Britain. The duty on spool cotton imposed at 
that time was 12 cents on each dozen of spools containing 200 yards 
each, with a 32J per cent ad valorem duty in addition thereto. This 
was a duty equal to 21 cents on each dozen of spools of 200 yards. 



CUSTOMS TARIFFS — ^1846 TO 1897. 323 

The imposition of this duty developed in this country this industry. 
Prior to 1861 nine-tenths of the spool cotton used in the United States 
was imported. Such has been the favorable working of the protection 
given this industry that now more than nine-tenths of all the cotton 
used in America is made here. T\nien the duty of 21 cents on each 
dozen of spools of 200 yards was imposed the price of spool cotton in 
the United States was 47^ cents net per dozen. 

In 1861 the price of standard spool cotton in Great Britain was 26 
cents net per dozen spools of 200 yards each. While the net price was 
only 26 cents in Great Britain the American consumers were required 
to pay for the same product 47^ cents net per dozen, thus making 83 
per cent profit on sales in the American markets over the profit made 
on sales at home. Since the American manufacturers have had con- 
trol of the market they have reduced the price of this product to the 
American consumer more than 25 per cent on that charged by the 
foreign manufacturer when he controlled the market. This reduction 
has been made possible under existing laws by furnishing a steady 
and a certain market to the American producer. 

While this great reduction has been made in America, there not 
only has been no reduction in the English price in the home market, 
but there has been an actual advance of 2 cents per dozen, and what 
could be purchased in England for 26 cents per dozen in 1861 now 
costs 28 cents per dozen. The difference in the price Of labor paid 
here and abroad is such that, while the American manufacturer has 
been receiving 38 cents for each dozen of spools containing 200 yards 
and the English manufacturer only 28 cents for the same quantity and 
quality of goods, yet American manufacturers' profits have been so 
small that they have earned less than 4 per cent per annum on their 
capital invested, while the English manufacturer, by reason of the 
lower price paid to his laborers, has earned more than 8 per cent per 
annum upon the capital he has invested. 

It is apparent from these figures to the most casual observer that the 
proposed reduction of duty in the pending bill will destroy this indus- 
try in America and again place the American market under the con- 
trol of the English manufacturer. It is safe to say that if this bill 
becomes a law and this industry destroyed, as it will be, that the 
American consumer will receive no benefit therefrom, because as 
soon as the English manufacturer has obtained control of the market, 
as he possessed it prior to 1861, the price of spool cotton will be 
advanced, and the enormous profits that were made by these foreign 
manufacturers before the development of the American industry will 
again be received by them. 

The question of maintaining or reducing the present duty in the 
cotton schedule is one entirely of labor. If the Democratic party is 
determined to degrade the American wage- earner in this industry to 
the position that is occupied by the foreign laborer, and reduce his 
wages to a figure that will be barely sufficient for him to eke out an 
existence for himself and family, they could not more successfully 
accomplish their object than by forcing into legislation this schedule. 

HOSIERY AND KNIT GOODS. 

Under the existing law the hosiery and knit goods industries have 
made marked progress. There are 993 factories engaged in the manu- 
facture of knit goods, and they are distributed over thirty-seven States. 



324 CUSTOMS TAEIFFS^1S4(3 TO 1897. 

These give employment to a large army of operatives, and have fur- 
nished to the American consmner a product in every respect superior 
to the like product in foreign countries and at prices cheaper than 
before the passage of the law of 1890. For the year ending June 30, 
1893, the importation of cotton knit goods amounted to $6,385,973. 
This is evidence that under existing law large importations are made 
from abroad, and the present tariff rates serve the purpose for revenue 
well. 

A large part of these goods come from Chemnitz, Germany. The 
manufacturers there, immediately after the passage of the present 
tariff act, reduced the wages of their workmen, and have sold their 
products at a reduced rate to hold the American market, thus demon- 
strating that the foreign manufacturer and importer, under a well 
regulated tariff law, i)ay the duty. The price paid American labor in 
this industry averages more than three times the amount paid those in 
the same industries in Chemnitz, Germany. Under the present tariff 
rates the American manufacturer, by exercising the strictest economy 
and displaying remarkable business sagacity, has been able to main- 
tain himself and to furnish the American consumer an article superior 
in quality to that of the foreign product, and at a price cheaper than 
had been exacted by the foreign manufacturer. 

In the grades of goods known as " medium fine goods," " fine 
goods," and " very fine goods " the American manufacturer has not 
only practically controlled the market, but, by reason of his having a 
certain and sure market, has been enabled to and has made it possible 
for the consum^er to buy cotton hosier}^ from 10 to 25 per cent cheaper 
than before the present law went into effect. The figures already 
given show that on the very coarse goods heavy importations are made 
under existing law. 

Had it not been for the increased duty on the higher and finer 
grades of goods, the American manufacturer would have been driven 
out of the American market by the German manufacturer with his 
cheap labor. This bill, in all of the finer grades of goods, reduces 
the import duties on an average of nearly or quite 75 per cent. Any 
person familiar with the industry knows that such a reduction means 
the destruction of these industries on all finer grades of goods. Amer- 
ican workmen can not be induced to work for the price paid the 
German workmen in the same industry in Chemnitz. 

Schedule J. — Flax, Hemp, Jute, etc. 

This schedule represents an inmiense industry. Under the present 
law the farmer and the mechanic are alike protected. There has been 
great progress in development since 1890. There is no good reason 
why our farmers should not raise all our flax and hemp. There is no 
good reason why, in a few years, we should not manufacture our finest 
linens. But the schedule is cut without rhyme or reason. The 
farmer's finished products, flax and hemp, are niade free. 

The duty, equal to 6 per cent, is taken off binding twine, while the 
farmer's grain bag must pay a duty of 20 per cent."^ This latter duty 
will hardly enable the manufacturer of bags in this country to con- 
tinue the business, while the duty of 15 per cent on burlaps, from 
which the bag is made, will require a cut of from 30 to 60 per cent in 



CUSTOMS TARIFFS 1846 TO 1897. 325 

the wages of thousands of American workmen, or a transfer of the 
business to Calcutta. 

The manufacturers of collars and cuffs have a " protection " of 35 
per cent ad valorem, while the linen they use is dutiable at 30 per cent. 
It was of no avail that the most reputable business men of Troy, N. Y., 
where 15,000 people are employed in the collar industry, clearly dem- 
onstrated that the business under the present law was no more than 
fair. These men are manufacturers, and therefore " robbers." The 
committee prefers to take the statement of a single importer — one 
Adolph Rosenfeld — who says under the rates he recommended and 
the committee adopted he can make the modest profit of 37^ per cent 
on imported goods. 

The committee has adopted the vicious ad valorem system in the 
schedule, w^ith the exception of two items. For this reason even the 
duties they impose can not be collected. It is no Avonder that under 
the threat of this bill the industry is prostrated. Tens of thousands 
of people are idle to-day who a year ago were steadily employed in 
the industries under this schedule. Enact the proposed schedule into 
law, and they can only get work at a reduction of from 30 to 50 per 
cent in their wages. The consumers will scarcely get cheaper goods. 
The difference in cost of production will be divided between the 
retailers of the country and the Kosenfelds who import. Meanwhile 
the Government will receive one-third less revenue, a loss of over 
$6,000,000. 

Schedule K.— Wool and Manueactukes or Wool. 

This schedule as proposed in the committee bill is in some respects 
the most reprehensible. It proposes to destroy at a blow the great 
industry of woolgrowing, which now ranks as seventh, in the value of 
its products among the several branches of American agriculture, 
and which has heretofore been recognized as an agricultural product 
deserving and requiring protection under every administration and 
by every tariff act since that of May 22, 1824. Nothing short of the 
total destruction of this important industry can be counted upon as 
the consequence of placing both wool and mutton on the free list. 
This conclusion v/ill be forced upon every person who studies the con- 
ditions under which wool is grown in this country, or the greater part 
of it, compared with the conditions prevailing in Australia, South 
America, and the Cape of Good Hope. These three countries of the 
Southern Hemisphere, together with the United States, have come to 
be the great sources of the world's supply of clothing wools. 

In each of these countries, except our own, the sheep roam at will 
on lands which are either free or rented at a nominal sum. They 
obtain admirable pasturage the year around, and require no care 
beyond that of shepherds. In the United States our fine wools are 
chiefly grown on high-priced lands, located in temperatures which 
require that the sheep shall be housed and fed from four to six months 
in the year. It is self-evident that the cost of raising wool under 
these latter conditions is greater than in the semitropical countries to 
whose clip it is proposed to throw open our doors. Woolgrowing is 
carried on there under systems entirely different from our own, with 
immense flocks, and with methods of care, clipping, and transporta- 



326 CUSTOMS TAETFFS 1816 TO 1897. 

tion which enable the product to be laid down in the world's markets 
at the minimum of cost and at a minmum of profit. 

Notwithstanding the enormous development of woolgrowing in 
these countries during the last twenty-five years, our farmers, pro- 
tected b}^ the duty, have been able to realize prices for their wool 
which, though falling steadily as prices have fallen abroad, have still 
enabled them to preserve and increase their flocks. The pressure of a 
constantly increasing competition carried on by the wholesale methods 
we have indicated has given our people the benefits of cheap clothing, 
constantly growing cheaper, while the duty has saved our farmer 
from the consequences which have followed that competition in Euro- 
pean countries, where the industry of fine-wool growing is rapidly 
becoming extinct. The gain to the country has been incalculable 
in the direction of a diversified agriculture not only, but in the 
abundance and the cheapness of a wholesome food supply of mutton. 
It is a fact, established by experience, that at the prices for wool now 
prevailing in the foreign markets our farmers can not continue the 
business of woolgrowing without absolute yearly loss. During the 
past year, owing to the impending threat of free wool and radical 
reductions in the duties on woolen goods, the prices of domestic wools 
of all descriptions have fallen from 30 to 50 per cent below the prices 
that prevailed a year ago. Even at these figures there has been little 
market for wool, and many farmers have still on their hands this sea- 
son's clips, which at this time last year were being rapidly converted 
into goods by mills which now stand idle. The value of the sheep has 
fallen equally with the value of their clip. The depreciation in the 
value of this species of agricultural property from the two sources 
may be conservatively stated at $50,000,000. 

This is only the beginning of the disaster. The farmers understand 
that the present wool market, demoralized and unprecedented as it is, 
is not yet down to a free-wool basis. They realize that their wool 
must still depreciate in value from 3 to 15 cents a scoured pound be- 
fore they can compete on even terms with the fleeces of the South 
American pampas. Consequently there has been a rush to get out of 
the business before the bottom is reached. Sheep have been sent to 
the shambles faster than the markets would absorb them. From all 
sections of the United States where there has been any considerable 
pursuit of sheep husbandry come reports that fattening for the mar- 
ket is now practically universal. Authenticated instances have come 
to the knowledge of the minority where the number of sheep in cer- 
tain counties in Ohio, Michigan, and other States has been reduced 
one-half, and the market reports indicate that for the country at 
large the increase in the number slaughtered has been over 100 per 
cent. The losses already entailed upon our farmers and the losses yet 
to come have been and will be the more cruel and the harder to bear 
because they have been so widely distributed among men of small 
means accustomed to rely upon the proceeds from their flocks for the 
ready cash required for their harvesting expenses. There has been a 
great shrinkage in the value of all commodities during this year of 
disaster, but nowhere has it been so great or so hard to bear as in 
wool and sheep. 

Again, the cost of transporting wool from our ranches in the dis- 
tant Western States to the Atlantic seaboard is five or six times 
greater than the ocean freight rates on wool sent hither from the 



CUSTOMS TARIFFS — 1846 TO 1897. 327 

London or the Antwerp markets. In the former case the cost runs 
from 2 to 3 cents per pound ; in the latter it does not exceed one-half 
of 1 cent a pound. The moment wool becomes free the growers of 
wool beyond the Mississippi River would be excluded from our At- 
lantic manufacturing towns by this difference in freight rates, even 
if the cost of growing were the same. 

One serious effect of this upon manufacturing should not escape 
notice. Scattered throughout our Western States, and to some extent 
in the South, are many woolen mills, hitherto prosperous, which 
supply the local markets for cloths, flannels, blankets, etc., and depend 
exclusively upon the wool grown in their immediate neighborhood 
for their raw material. When this wool ceases to be grown these 
manufacturers must look to foreign sources for their supplies, that 
is to say, they must pay the inland freights upon their wool at rates 
which will destroy their power to compete with eastern manufac- 
turers who save these freights. Many millions of dollars are in- 
vested in these western mills ; they are the basis of the prosperity of 
many thriving towns and villages. They will be injured quite as 
much by the provision to put wool on the free list as by the reduction 
in the duty on woolen goods. 

Of late years there has been a small but steady increase in the num- 
ber of our sheep. Under the encouragement afforded by the law of 
1890 the number increased from 43,431,136 in 1891 to 44,938,365 in 
1892 and 47,273,553 in 1893. If this bill becomes a law these annual 
gains will give way to much greater annual losses and our flocks will 
soon be reduced to the dimensions that prevailed before the civil war. 

As if to make this result certain, the majority not only puts wool 
on the free list but mutton also. The latter provision will discourage 
those of our farmers who have been hopeful that they might still 
grow sheep successfully by devoting their attention to mutton breeds. 
They can not compete in this industry with the Canadian farmers, 
whose lambs and mutton have found a constantly increasing market 
in the States, even against the present duty. Recently good mutton 
has been shipped to this country from South America, where the busi- 
ness of preparing meats for foreign markets is in its infancy. It is 
also true that Irish and Scotch mutton have found a considerable 
American market since the great ocean steamers have increased their 
speed and freight-carrying capacities. The existing duty is not suffi- 
cient to check the growth of this trade. The absence of all duty will 
immensely stimulate it. 

It will be argued that there must ultimately be a sharp reaction 
from the present depression in wool prices, and it is common to assert 
that with free wool the prices of foreign wools will advance, carrying 
back the prices of domestic wools to something like their old value. 
It would be strange, indeed, if the destruction of our American flocks, 
or their reduction to one-half or one-third their present number, at- 
tained under the fostering stimulus of adequate protection, did not 
add to the value of the wool of other countries, for the American 
people consume as much clothing wool as the whole continent of 
Europe. From this point of view free wool will be a veritable boon 
to the nations which have latterly been producing an oversupply. 
But such a reaction in price will be of no advantage to the American 
farmers. Foreimi wools must advance to the full amount of the 



328 CUSTOMS TARIFFS 1S4G TO 1897. 

present duty before our farmers can resume competition with them. 
Nobody believes that so great an advance can take place. 

Be the advance in the price of foreign wools more or less, it can 
not restore our domestic sheep husbandry. Experience is a teacher 
whose precepts the farmer unerringly follows. It has already taught 
him that without the advantage of a discriminating duty he can not 
compete with farmers who can raise wool for nearly one-half less per 
pound than it costs him. to raise it. Knowing perfectly well that he 
can not do it he will not attempt to do it. AVliatever of sheep hus- 
bandry will remain in this country, under free wool, will be a purely 
mutton industry, of which wool will be a by-product. The splendid 
flocks which thirty years of adequate protection have developed will 
disappear. This great industry, from which have annually come 
300,000,000 pounds of American wool for the clothing of the Amer- 
ican people, will be turned over to foreign nations waiting to super- 
sede it. The $60,000,000 to $75,000,000 which has annually accrued 
to our farmers because of it will go henceforth to others, and one of 
the most valuable diversifications of our agricultural industry will 
have been permanently lost. 

We turn to the reverse picture for the purpose of discovering some 
possible offsetting result to warrant this wanton assault upon a great 
national industry. We find but one explanation for it, and that ex- 
planation is completely overthrown by the arguments of those who 
advance it. The purpose is, we are told, to untax the people's cloth- 
ing—to cheapen one of the prime necessities of life. Now, certainly, 
if the price of wool is to advance the world over, as the result of its 
free entry into this great market, then clothing is to be no cheaper, 
after we have enabled foreign woolgrowers to increase their profits 
by the sacrifice of our own growers. That proposition is so self- 
evident that we are amazed at the fatuity with which the theoretical 
free trader constantly entangles himself in its meshes. 

If the whole of the wool duty could be remitted to the consumers, 
in consequence of this legislation, the gain to the consumer of woolen 
clothing would be trifling. For the whole of that duty is not 25 per 
cent of the cost of the material contained in an average all-wool suit 
of domestic clothes, and not 10 per cent of the retail price of that suit. 
But the whole of the duty is never added ; and if the calculations of 
the majority are correct, that the price of wool is to advance abroad, 
the difference in the cost of a suit of clothes, by reason of free wool, 
will become infinitesimal, and the consumer will ultimately find him- 
self in no better position than before. 

Protests in hands of the minority against free wool have come from 
thirty-five States and Territories, showing the languishing condition 
of this industry and the probable effect if the committee's recommen- 
dation shall be approved. It is regretted that these more than five 
hundred pretests can not be embodied in these views, but a few will 
be sufficient to show the general character of all. 

WYOMING. 

Deak Sik : We beg to address you regarding the serious outlook for the wool 
Industry of this country, which is the chief source of income of this locality, 
and is, in fact, the main source of support of trade in the State of Wyoming. 

1. We can not grow wool as cheaply as it car? be grown in Australia, the Cape 
of Good Hope, or the Argentine Republic, hence can not compete with those 



CUSTOMS TARIFFS— 1846 TO 1897. 329 

countries without the aid of a protective tariff law. The severe climate with 
which we have to contend causes such a heavy loss in sheep as to make a severe 
shrinkage in each year's crop of wool. In the countries mentioned above, 
where the climate is very mild, the woolgrower counts his loss little or nothing, 
while with us we must allow a loss of 20 per cent with a possibility of 50 per 
cent annually. 

2. It costs us to lay our wool down in Boston, New York, or Philadelphia 2^ 
cents per pound, and this we are compelled to do in the dirt, as the alkali water, 
which is all we have, is unfit for scouring purposes, while the above-mentioned 
countries, with water transportation, can lay their wool down in the American 
mai'ket at less than one-half what it costs us to reach the market with our 
product. 

3. The cost of living in this country being necessarily great because of our 
having to ship in all supplies, renders our expenses greater; also, herders must 
be with our flocks constantly, and the wages paid here exceed those paid in 
foreign countries mentioned above from 50 to 75 per cent. 

4. One year ago wool netted us here from 12 cents to 14 cents, while this year 
it has netted us only from 6 cents to 8 cents, making a shrinkage of almost 50 
per cent, caused by prospective free trade. Our sheep which sold one year ago 
for $3 to $4 per head, this year are selling for only $2 to $2.25 per head. 

5. Should wool be placed on the free list we must take London prices, and 
compete with all foreign wools of same grade, with all the advantages of grow- 
ing, as above stated, to our disadvantage. 

6. The bankers and merchants of this country, believing that the tariff on 
wool will be removed by the present Congress, and the industry so disastrously 
injured, they hesitate to extend the necessary liberal credit to the wool grower, 
or make the necessary large advances for running expenses, considering sheep at 
best very poor security. This has so frightened the sheep raisers that they are 
shipping their stock out by the thousands — some to raise money and others to 
get out of the business. There is no local demand for sheep whatever. 

7. The cost of producing a pound of wool in this country is greater than what 
foreign countries have been selling their product for; and at such prices the 
business has been remunerative to them. 

We, your petitioners, in thus calling your attention to the disastrous state of 
affairs caused by the prospect of the repeal of the McKinley tariff law, beg that 
you will use all honorable means to prevent its repeal, and to thus save to us 
the chief industry of this country, upon which a large proportion of the popula- 
tion are dependent for support, and thus render the people of this young com- 
monwealth grateful for thnt which is justly due. 

We, the business men of Rawlins, heartily approve of the attached petition, 
and beg that Congress will extend to the wool men the relief needed in not 
repealing the McKinley bill, which will save to this country its chief industry. 



Walla Walla, Wash., November 29, 1893. 

We, the undersigned, want to express our grievances against the policy of 
free wool, several of us having been engaged in the business over twenty years, 
and have been successful until the present year, and we think the principal 
cause of low prices is the menace of free wool. 

We have only 100,000 sheep in this county, but in four or five counties south 
of us, in eastern Oregon, there are over 1,000,000 sheep. We are now just get- 
ting returns from our wool shipped to eastern markets last spring, which is 
only 4 to 7 cents net. Same wool sold last year at 12 to 15 cents at home. 
Our freights to Boston are 2 cents per pound, so we can not compete with 
Australia wool ocean freights at one-half cent per pound. 

We pay our herders $35 per month and board, over $500 per year, and the 
woolgrowers of Oregon and Washington have from $3,000 to $5,000 invested in 
land and improvements to each band of 1.800 head, and in remote districts 
where we get free range the expense of getting supplies and wages of herders, 
hauling wool long distances, are much greater. 

Last year the price of our sheep was $2.50 to $3, at present date the price is 
only $1 to $1.25 per head, and the sheep men are almost panic-stricken, their 
creditors forcing them to sell or ship to Chicago (which is unusual this season 
of. the year), and only getting $1 per head clear. But we are still struggling 
and trying to hold, hoping that Congress will let us alone, and if there is no 



330 CUSTOMS TARIFFS. — 1846 TO 1897. 

cliange next gpriiig in prices, we will have to throw np the business, for 5 or (J 
cents for wool and $1 for sheep will not pay the expenses. We all agree that we 
can not raise wool on this coast for less than last year's price, 12 cents to 14 
cents per pound, unless we have free-trade prices in all commodities and free- 
trade wages. All woolgrowers of both parties here condemn free wool, for we 
think it will ruin our business to bring in foreign wools, for until this year the 
price in Australia was only about one-half the price in the United States. We 
deny the assertion of some demagogues that we can not raise good wool in the 
United States, for we have all the variety of soil and climate and the finest 
breeds of sheep. We export fine rams from Vermont to Australia. We admit 
some foreign wool is put up in better condition, but no better fiber. We also 
deny that wool is raw material, for it costs too much labor to* produce it, and 
think it unjust that the spinner should have more protection than the poor 
herder. The small sum of $1 saved on a suit of clothes made from free wool 
appears like a small recompense for the millions that woolgrowers would lose. 
The Hon. W. R. Ellis, Congressman from Hepner, Oreg., we think, will indorse 
this report. We will try and hold our sheep a few months longer, hoping that 
the protecting element will save us. We appreciate your efforts, and hope the 
minority report of your committee will convince or influence our opponents to 
give justice to wool. 

Geo. L. Fitzhugh. 

Davin Bros. 

Ed. Weaey. 

D. McGlLLINAY. 

W. P. Sturges. 
Nat. Webb. 
A. S. Legrow. 
Leon Phipps. 
Ab. Johnson. 
W. C. Johnson. 



Seymoe^r, Ind., Novemher 21, 1893. 

Dear Sir: Inasmuch as it is regarded that in the session of your honorable 
body this winter the tariff on raw wool is to come up for discussion, kindly 
permit me to make a few suggestions. Having resided in the United States 
now forty-two years, twelve of which was engaged in merchandising, ten years 
in farming — and woolgrowing, twenty years engaged in the business I am now 
in — manager of an S-set (all-wool) woolen mill — I claim to know something. 

The theory that we manufacturers must have foreign wool to mix with tiie 
domestic to get good results is in most cases fallacious. We are making various 
grades of woolens from the coarsest to the finest; have not used any foreign 
wool for five years, nor shoddy. Have been very successful, and were awarded 
premiums on our whole line at the late World's Fair Columbian Exposition. 

We have observed that whenever the protection on wool was lessened there 
would be a decrease of the domestic clips, and whenever it was increased there 
would be an increase in the clips to such an extent as to reduce prices. Even 
this season's agitation in favor of free wool has had the effect of a very large 
per cent of the sheep being slaughtered. When, in October, 1892, I tried to 
buy 100 sheep and lambs to stock one of my farms, I could not buy good ewes 
at less than $5 a head; I bought them this year, 1S93, in October, at $2.25. 

As our production of woolens is mostly sold to western farmers, we experi- 
enced a large decrease in demand for it, on account of their lessened ability 
to buy our wares because of the decreased price they are getting for their 
wool. 

We admit that we are getting wool cheaper under prospective tariff reduction, 
and will for a year or two probably, should the tariff be materially red^iced, 
but as the domestic clips would be greatly lessened, we would become to a 
great extent dependent on foreign supplies, which are generally manipulated 
by a few importing houses in the East, who would, under the nature of things, 
take advantage of our necessity. 

Wool can be grown cheaper by those semibarbarous nations who live much 
cheaper than our people do, do not wear woolens, have cheap lands, low taxes, 
and climatic conditions such as do not require them to feed their flocks, while 
we have to feed five to eight months in the year. 

Inasmuch as the sheep are being slaughtered now at a fearful rate, to save 
at least part of the woolgrowing industry, it is highly important that your 
honorable body pass some resolution as early in your session as possible giving 



CUSTOMS TARIFFS 1846 TO 1897. 331 

the woolgrowers assurance and their industry will be but slightly if at all 
interfered with. 

As to the necessary protection of the woolen manufacturers, having been a 
mechanic in Germany I know that the American laborer can not and will not 
labor as cheap here as in Europe, and as the manufacturer has to pay a much 
higher rate of taxes, insurance, and interest here than there, he could not 
compete with European manufacturers even if he had free wool. 

Very respectfully submitted. 

Louis SCHENCK, 

Manager of the Seymour Woolen Mills. 



Beaver Canyon, Idaho, Decemher 2, 1893. 

Deak Sir: * * * There is but one word which best expresses the con- 
dition of the western woolgrower to-day and that word is "' paralyzed." Our 
credits are well-nigh destroyed, and it is impossible to market our two prod- 
ucts, wool and mutton, inasmuch as no one is prepared to-day to take hold of 
either product and pay a fair price for it, under the plea that they must, to 
])e safe, discount the utmost effect of the new tariff. Our mutton, prior to 
the election in November, 1892, was selling at a higher figure than for years 
and made our business profitable and remunerative. In contrast, to-day, I 
can state as a fact that some railroads have refused to accept sheep for trans- 
portation unless the freight was prepaid, and why? Because they feared that 
the sheep would not sell for enough in our great markets to cover freight 
charges, something unheard of before, and it was brought about in this 
manner : 

The sheepman, as in any other legitimate business, has found it not only 
profitable but necessary to use his credit. In 1891 and in 1892, prior to 
Democratic menaces to the tariff, wool and mutton were selling at prices which 
insured a good profit to the grower. Encouraged by this and by the fact that 
their credit ranked Al, they branched out and extended their business, con- 
tracting obligations in 1891 and in 1892 that would fall due in 1893. They had 
estimated that their wool and mutton crop of 1893 would be ample and sufii- 
cient to pay off every debt due that year. What are the facts? The new clip 
of wool last spring, under conditions produced by Grover Cleveland's reitera- 
tion in his inaugural address of the Democratic policy of tariff reform, fell 
fronj an average value of 14 to 16 cents last year to an average value of 7 to 
8 cents. (Both prices are for wool in the grease and apply to the wools de- 
livered at the railroads in the Western States and Territories.) This enor- 
mous shrinkage in values proved ruinous to our calculations, and we hoped to 
retrieve somewhat on our mutton, for mutton was scarce and selling high. 
But it seems we were all of the same mind, and commenced all to unload on 
the market at the same time, consequently, very early in the summer, we 
knocked the bottom out of the mutton market. 

The normal consumption of mutton in the Chicago market is about 65,000 
head per week. This year, all summer long and all the fall, mutton, feeders, 
and stock sheep were going into that market at the rate of half a million 
head per month, at a decline in prices of at least 60 per cent for the best 
grades and from 75 to 80 per cent for inferior stuff. The result has been 
chaos. The debtor was left entirely at the mercy of his creditors, and to pay 
his debts must needs sacrifice not only his wool and mutton, but his stock in 
trade — i. e., his flock or flocks of sheep. Matters reached such a climax at 
one time that entire herds belonging to men heretofore wealthy and perfctly 
solvent were sold at figures that do not seem credible, and, I might add, 
entirely credible to the Democratic policy of free trp.de. '•' * * So much 
for what the mere threat of free wool has done for the West. 

I shall now state briefly''- the actual conditions attendant on woolgrowing in 
the West; what it costs to raise wool, and why we can not meet foreign 
competition. The wages paid our herders in the Western States — -I refer to 
the Rocky Mountain region — range from $30 per month in Oregon, Washington, 
Utah, New Mexico, and parts of Colorado and Nevada to $40 per month in Idaho, 
Wyoming, and Montana. A fair average would be $35 per month. All my 
figures here apply to a flock of 2,000 sheep, inasmuch as that is the ninnber 
usually carried in one hand. It requires a camp tender to take cue of the 
herder, to supply him with provisions, move his flock from place to place as 
the grazing becomes too short. One such man can look after two bands of 
sheep. He must have a team and a wagon, or pack horses, and he,' with his 



332 CUSTOMS TARIFFS 1846 TO 1897. 

horses, will cost $50 per month, or $26 per month for each band. This man 
and the herder and the herder's dogs must also be fed. The expense for the 
men would be about $15 per month for each band. 

Herder, 12 months, at $35 '. $420 

Camp tender or foreman, at $25 300 

Keep for herder and foreman, at $15 180 

3 extra men during lambing season for 1 month, at $50 each 150 

Feeding hay 6 weeks in winter, 2 pounds per head per day or 2 tons of 

hay per iDand per day, at $5 per ton 420 

Shearing 2,000 sheep, at 10 cents per head 200 

Dipping annually to prevent disease, at 2h cents per head 50 

Salt, 150 pounds per week, at f cent per pound, 52 weeks 58 

Taxes — assessed value from $2 to $2.50 per head, rate of taxation $3 to 

$3.50 per $100 valuation, or, taking averages, $4,500, at $3.25 14G 

Incidentals — tents, utensils, dog feed, burlap to cover wool 200 

Annual loss of sheep from wild animals, natural causes, etc., 5 per cent, 

or 100 head, less value of pelts 200 

2, 320 

These expenses vary somewhat in different States, but the outcome is not 
affected thereby. As, for instance, in Montana, the herders are paid higher 
wages and winter expenses are much higher, but to offset this Montana wools 
sell for from 1 to 2 cents more per pound. In Utah, Arizona, New Mexico, 
and in parts of Colorado and Nevada the herders get considerably lower wages, 
but the prices obtained for wool in those sections are lower. 

A fair estimate of the average fleece of wool from our western sheep is 
6 pounds, which, prior to the year 1893, has sold for an average price of 15 
cents per pound. In other words, our flock of 2,000 sheep will shear 12,000 
pounds of wool, worth $1,800 at the above price. Twelve thousand pounds of 
wool produced at a cost of .$2, .324 means that it cost the western woolgrower 
19f cents per pound, or in round figures 20 cents. There is an impression ex- 
tant that wool will cover running expenses. This is wrong, entirely wrong, 
and I have no hesitation in saying that no man in the Kocky Mountain region 
can produce enough wool to pay running expenses and do business on a con- 
servative and safe plan. He may take chances on the rigors of the winters 
and thus avoid the expense of hay, but this I do not consider legitimate busi- 
ness, as too much risk is taken. 

Wool never has, year in and year out, paid the expenses or produced a 
profit. Our profit has come from our increase. On our 2.000 ewes our increase 
would be on the average 75 per cent, or 1,500 lambs. These have been worth, 
prior to March 4, 1893, when President Cleveland delivered his tariff reform 
inaugural, an average of $1.50 per head. 

1,500 lambs, at $1.50 per head $2,250 

Balance of running expenses not paid by wool 500 

Which leaves us a net profit of . 1, 750 

In order to estimate our percentage of profit we will assume that $10,000 
should be the average capital invested to each flock of 2,000 ewes, divided as 
follows : 

2,000 ewes, at $3 per head $6, 000 

Capital borrowed or on deposit required for year's running expenses 2, 500 

Money invested in home station, or ranch, shearing corrals, etc 1, 500 

Total capital invested 10, 000 

One thousand seven hundred and fifty dollars profit on a capital of $10,000 
means a profit of 17^ per cent. These figures have been calculated as applying 
to only the most favorable conditions, as mild, average winters, freedom from 
scab and other diseases natural to the sheep. Should unusually severe ravages 
of wild animals among our flocks occur, should we have to buy and feed an 
unusual quantity of hay during the winter, or should the price of wool go below 
15 cents, or our lambs lower than $1.50 per head, our percentage of profit im- 
mediately shrinks and may result in an actual loss. This year, for instance, 
our loss has exceeded 40 per cent. 

These- figures that I have detailed above are the result of ten years' experi- 
ence, and, taking one year with another during that time, I can vouch for their 



CUSTOMS TARIFFS — 1846 TO 1897. 333 

correctness. The contrast between our personal business tbis year as compared 
witb last is very striking. The Botany Worsted Mills, of Passaic, N. J., bought 
our wool in 1892, paying therefor prices that meant 16 cents per pound at our 
shipping point on the Utah and Northern Railroad in Idaho. This year Mr. 
Fred Kuhn, buyer for these same mills, offered 8 cents per pound for the same 
wools, and declared them superior to last year's clip, and stated that his only 
reason for so bearing down the price this year was a fear of the removal of the 
wool tariff. Last year we sold to Swift & Co., of Chicago, 4,000 head of choice 
wether lambs, delivered at the railroad in Idaho, at $2.17^ per head; a very 
good figure, as the stock was choice. This year we were offered $1.25 for the 
same stuff. 

Last year we were offered $3.25 per head for prime, large yearling wethers ; 
this year we were offered $1.50 for better stock. 

Last year we sold and bought mixed bands of ewes and lambs at $2.50 to 
$2.75 per head. Now they are worth $1.25 to $1.50 per head. Such a reversal 
of conditions has been disastrous. 

There may now occur a reflection to us in this wise: "Are not the present 
prices below the bottom? Are they not the result of a panic, and will not the 
usual reaction occur?" In answer to this I say: Should Congress remove the 
duty and place our business on a free-trade basis we should immediately 
awaken to the fact that territory wools are still 25 per cent above their values 
as compared with Australian and Argentina wools. In recent auction sales in 
London, our equivalent in territory wools sold at 26 and 28 cents per scoured 
pound ; the same wools are selling on a stagnant, demoralized market in Phila- 
delphia at 34 to 38 cents per scoured pound. To-day Australia ships us only 
her best and lightest shrinking wools, skirted and nicely prepared for American 
markets. She can not afford to pay 11 cents per pound duty on dirt and in- 
ferior stuff, but once let her ship in her cheap, inferior wools, that are now 
consumed in England, and we would begin to see what competition really means. 

To ask us why we can not compete with Australia is to beg the question. 
Owing to entirely different methods of doing business our expenses per pound 
in raising wool are three or four times as great as in Australia. Except in 
parts of Texas, perhaps, and in parts of New Mexico and Arizona, it would be 
impossible to pursue the paddock or pasture system in vogue in Australia — an 
arrangement whereby one man can take care of as many sheep as require ten 
to fifteen men in the Rocky Mountain region. In the first place our Govern- 
ment would refuse to lease enormous tracts of land at a nominal rent, and 
granted that we had the land, climatic conditions would make the system im- 
practicable; in fact, it is entirely out of the question, which is patent to any- 
one acquainted with the facts. 

The question is not, " Can we compete with Australia " — any man of business 
capacity and judgment, whether Democrat or Republican, can answer at once, 
" We can not " — but the question is " Does the 11 cents per pound duty now on 
raw wool rest as a burden on the Commonwealth at large, or not?" Eleven 
cents per pound duty off wool means from 75 cents to $1 off the price of the 
average suit of clothes, which benefits no one, but which, if enacted, will utterly, 
irretrievably, and completely ruin the Western wool man. 

Below, side by side, can be seen a table plainly contrasting the differences 
which would place us completely at the mercy of Australia, should we get free 
wool. 

Cost of shearing sheep in Idaho per head $0.10 

Cost of shearing sheep in Australia do . 03 

Freight charges from Idaho to Boston per cwt 2.33 

Freight charges from Melbourne to Boston do .85 

Cost to Idaho woolgrowers of a pound of wool laid down in Boston . 22 

Cost to Australian grower of a pound of wool laid down in Boston 6 to 8 

cents, average . 07 

The Australian has the advantage of a mild, equable climate the year round, 
a soil peculiarly adapted to woolgrowing, the finest natural pastures in the 
world, and a government that fences their pastures, digs their wells, destroys 
their " varmint," leases them the land at from 2 cents to 4 cents per acre, and 
that believes, in a word, in fostering and caring for their industry. That we 
can not compete with such conditions is plain. If the idea is to save 50 to 75 
cents per capita yearly to our workingmen on woolen goods, well and good ; the 
public will be benefited to that extent, I grant, but it means annihilation to the 
sheep industry in America. 

I remain, very truly, yours, Feank J. Hegart. 



334 CUSTOMS TAEIFFS 1846 TO 1«97. 

Salem, Ohio, November 29, 1893. 

Dear Sie : For over thirty years I have been continuously engaged in breed- 
ing sbeep and growing wool, and not in tbat extended period of time have I 
observed sbeep so dull sale, or wool so low in price as at the present time, 
which fact can not be accounted for except, chiefly, through the threatened leg- 
islation affecting that industry by the present dominant political party. 

On account of this threatened and pledged legislation, manufacturers have 
bought what domestic wool has been sold of rhe 1893 clip, at an average price 
of from 8 to 10 cents per pound less than in 1892. Ohio wool brought in 1892 
from 25 to 30 cents per pound. This year the same wool brought from 16 to 
22 cents per pound. This price is for brook-wilshed wool of medium quality, 
and with free wool there will be a further decline in price. The prices here 
quoted for Ohio wool would be approximately true for the periods given 
throughout the United States for like quality and conditioned wool. In the 
Rocky Mountain regions, and in fact all that region situated west of the Mis- 
sissippi, where the ranch system is extensively practiced, the decline in values 
of wool has been about the same as that in the Central and Eastern States 
per pound: and notwithstanding the fact that free-trade theorists have stated 
that the woolgroM'ing industry would thrive and prosper in this section of 
country under free trade, yet it is a fact that never in the history of this coun- 
try have there been so many sheep put upon the Chicago and other Western 
markets and sold at bankrupt prices as there have been for the past four 
months from the above-named section of the United States. Why this wiping 
out, or at least partially extinguishing the woolgrowing industry in this favored 
part of the United States, when the so-called reform theorists have said that It 
would prosper under free trade, unless it be on account of the free-trade policy 
of the present administration? 

It is a fact all over the United States that sheep are being sacrificed, and 
that in many cases farmers are unable to dispose of their sheep at any price, 
owing to the present depressed condition of the wool industry. Western ranch- 
men are taking no part in increasing their flocks by breeding them. Men who 
are engaged in breeding stud flocks in the Middle and Eastern States have had 
no market whatever this season for stock rams. This condition can only be 
accounted for by the fact that farmers can not afford to grow sheep and wool 
in free competition with other countries more favorably situated, which condi- 
tion they now believe they have reason to think they are soon to be confronted 
with. 

The existing condition prevailing in the interests of Australia, the Argentine 
Republic, and the Cape of Good Hope makes it utterly impossible for the United 
States to compete with them in the growing of wool. Firstly, because the cli- 
matic conditions are entirely different in this country from what they are there. 
Stock in this country requires buildings to shelter and a prepared feed to sub- 
sist upon for from three to six months of the year. All of this represents capi- 
tal and labor, and this adds to the cost of production, while in the provinces 
mentioned above they have perennial grasses which furnish pasture and graz- 
ing the year round. Secondly, in the foreign countries named the flock masters 
pay less rental for the use of land upon which their flocks subsist than is paid 
in this country by flock owners in taxes alone. 

For at least one-fourth of a century, under free trade, the foreign countries 
above referred to have grown wool, and in recent years have greatly increased 
their flocks, shipped the wool half way round the world, and sold it in London 
at one-half the price obtained in the United States, under a protective tariff, 
for substantially the same grade and quality of wool, and if the American duty 
was removed there is no reason why wool would not be sold in the United 
States at London prices substantially. 

The world's product of wool is now fully equal to the demands, and this fact 
fully accounts for the decline in the values of wool in the London or world's 
market to the amount of 23 per cent since the tariff act of 1890, while in the 
United States only 6 per cent of a decline had occurred until the advent of the 
free trade or Democratic party to power. 

The wool schedules of the tariff law of 1890 were arranged to offset the ad- 
vantages which foreign woolgrowers have over the American woolgrower, and 
any less duty than we now have will destroy the wool industry in the United 
States, and in fact the cheaper grades of wool should have the duty increased 
to at least 5 cents per pound. 

The people of the United States now consume annually 600,000,000 pounds of 
wool on the unwashed basis. Less than half of this amount is produced in this 



CUSTOMS TARIFFS 1846 TO 1897. 335 

c-ouutry and the residue is imported, in the form of wool and woolen goods, from 
other countries. 

We now have in the United States about 45,000,000 of sheep, or had at the last 
census. This number should be increased to 100,000,000, thus making a demand 
for 12,000,000 acres of additional pasture land, a market for 2,000,000 tons of 
hay, 20,000,000 bushels of corn, and the same number of bushels of oats, and 
by this increased demand would increase the price of all these products and 
open the way for increased crops, and thus increase the value of lands in all the 
States, and by all these agencies make an adequate market and fairly remu- 
nerative prices for all farm products, including wool, provided the farmers can 
have such legislation as will substantially give them the control of their own 
markets. 

It is stated that the object of placing wool on the free list is to cheapen 
clothing for the masses. The scoured wool in an average suit of clothes under 
free trade would not cost over 75 cents, while the cost under protection would 
not be more than $1.50, the difference being 75 cents, all of the balance of the 
cost being labor. Would the gain of 75 cents on each suit of clothes be a suffi- 
cient offset for the loss of the duty imposed on foreign wool, which would 
cripple or destroy an industry in the United States which ranks seventh in 
importance in the agricultural production of this country, and is directly or 
indirectly engaged in by at least 5,000,000 American citizens, all of whom would 
be compelled to engage in the production of cereal products, which are already 
in overproduction, and thus tend to further cripple the agricultural industry 
of this country? To carry out the policy of placing wool on the free list will 
most unquestionably destroy the American wool industry, and thereby injuri- 
ously affect all others, especially depressing the prices of farm products and 
impairing the value of farms. 

Trusting that Congress may see the wisdom of retaining the present duties od 
wool and woolens, I am, most respectfully, 

Yours, very truly, John Pow. 



Sapello, N. Mex., November 29, 1893. 

SiK : I desire through you to enter my protest as a woolgrower against the 
putting of wool upon the free list, as is proposed by the Wilson bill. 

I have been engaged in sheep raising in New Mexico for twenty-five years, 
and have folloAved it closely, and in that time I have succeeded in working my 
herd up to about 15,000 head. My sheep I regarded twelve months ago as 
worth $2 per head, and I could have sold them at that price, but I could not 
to-day realize $1 per head for them. My annual clip of wool now aggregates 
about 60,000 pounds. I sold my wool a year ago for 17* cents, but I have not 
yet sold my clip for this year, as I have been hoping that the price would 
improve. The best offer I have been able to get so far is 8^ cents per pound. 
Thus you can see what prospective free trade is doing for me, and if the above 
may be taken as indicating the value of sheep and wool under free trade, you 
can readily see that it would utterly ruin the business in this country. My 
case may be taken, and can safely be taken, as representing the business in this 
section. 

As an example, I will state that there was a band of 1,500 head of mutton 
wethers sold here a few weeks ago for $2 per head, and the party who sold them 
had competition on them, too, but this was the very best price he could get for 
them. Wethers from the same herd sold a year ago for $3.50 per head. Spring 
lambs sold twelve months ago at from $1.25 to $1.50 per head, but they will not 
bring more than 75 cents per head now, and, in fact, they are being sold at this 
price. At the old prices sheepmen were unable to accumulate any money, or 
even to grow their herds up to any considerable number. We frequently have 
an unfavorable winter which carries off a great number of our sheep, and so 
impoverishes the ew^es that our spring lambing is nothing, and to say that the 
woolgrowiug industry of the Rocky Mountain region would thrive under free 
trade is wrong, and I believe that if wool goes on the free list the best thing for 
sheepmen to do will be to get rid of their sheep at the earliest opportunity. I 
am not overdrawing the facts in the case, and the figures I give above are as 
nearly correct as it is possible to give them, and the prices named above for 
sheep and wool are absolutely correct. Another thing that will affect us very 
seriously in this country (New Mexico) is the fact that our native population 
know but little else than sheep raising. They are not merchants, as a rule, nor 



336 CUSTOMS TARIFFS — 1846 TO 1897. 

are they agriculturists. Their occupation for years lias been in the line of sheep 
raising, and to destroy this industry \A'ould make it hard indeed for them. 

Our present rate on wool from here to Philadelphia is $2.15 per 100 pounds, 
and I find upon inquiry that the rate from London to Philadelphia is only 25 
cents per 100 pounds, and in this respect we are also heavily handicapped. 

I have always been a Democrat, and have been a worker for the party, but if 
they persist in their endeavors to destroy my best interests and those of the 
country in which I reside I shall certainly take as active a part in opposing 
them as I have heretofore taken in helping them. 

I sincerely trust, however, that Congress may be wise enough to vote down 
this measure. 

I beg to remain, sir, most respectfully, yours, Henry C4oke. 

WOOLENS. 

The bill deals with the wool manufacture in terms scarcely less 
radical than those accorded the woolgrowing industry, upon which 
it so largely depends. It proposes to revolutionize the manufacture 
of woolen goods by transferring it from the basis of dutiable mate- 
rials to free wool, a change more radical than any textile industry in 
any country was ever forced to make, without the most careful pro- 
vision for a safe and gradual readjustment. Ignoring this feature 
of the situation, the majority would compel our wool manufacturers 
to make this leap in the dark, divested of the safeguard of specific 
duties and subjected to lower ad valorems than will offset the differ- 
ence in cost of production. We have secured in the United States a 
magnificent wool-mianufacturing industry, in which over $300,000,000 
is invested, making every variety of woolen goods and employing 
more than a quarter of a million operatives. This industry the major- 
ity offers up as a sacrifice on the altar of " tariff reform." 

The majority proclaims that it has conferred a great blessing upon 
the wool manufacturers by giving them " free raw material." We 
find this gift is one which the manufacturers have not asked, and 
which they distinctly repudiate as an advantage to themselves. If 
we could assume, for the moment, some theoretical benefit to be 
derived from free wool, it is not the manufacturer who can reap that 
assumed advantage. If he can make his goods any cheaper because 
of free wool, he must sell them just as much cheaper, and from that 
point of view he gains nothing, as his position remains imchanged. 
We have already shown that the gain in cheapness from putting wool 
on the free list is ultimately to be very slight, if anything; that it can 
reduce the cost of clothing but a small fraction of its present cost, 
the most of that cost being made up of the labor of manufacturing 
and transportation. 

While little or nothing is to be gained, therefore, by the consumer 
as a result of free wool, the manufacturer is to suffer direct disad- 
vantages, which this bill is framed to aggravate. He is given free 
wool, with the certain knowledge that his distance from the world's 
wool markets, the freights and commissions he must pay, etc., leave 
him still at at a disadvantage, in comparison with foreign manufac- 
turers, equivalent to fully 12 per cent of the present market price of 
wool. 

He is compelled, in return for it, to surrender every vestige of 
specific duty upon imported woolens, the form of duty upon which 
he has chiefly depended for the last thirty years, to save him from the 
consequences of unfair and unequal competition. 



CUSTOMS TARIFFS 1846 TO 1897. ^ 337 

The argument against purely ad valorem duties is stronger in the 
case of woolen goods than in any other line of merchandise. Values 
in woolen goods are uncertain and fluctuating. They depend upon 
the values of raw materials, which constantly and widely fluctuate in 
price. They rest upon the values of goods which are constantly 
changing in style, in pattern, in method of manufacture, which are 
affected by every passing whim of fashion, which are to-day in de- 
mand and to-morrow unsalable at any price, which are beyond the 
power of local appraisers, however honest, to determine and keep 
track of. Hence it is that the professional undervaluer has selected 
this particular field as one in which he can operate at the greatest 
advantage to himself and with the least probability of detection and 
punishment. It is in evidence before the Ways and Means Commit- 
tee that there are lines of woolen goods, manufactured almost wholly 
for the American market and sent here upon consignment, upon 
which no market value is placed until they have passed our custom- 
house and evaded some share of their legitimate duty. 

The specific duty has permitted the American manufacturer to con- 
tinue competition ; for that, at least, could not be evaded. Under the 
proposed law he will be driven from the field altogether in the lines 
referred to, for he will never know what prices he will be called upon 
to compete against. Where specific duties exist, the home producer 
always has a definite standard by which he can operate with some 
degree of certainty. With a law such as is now proposed, his struggle 
will be against an antagonist in ambush, who has only to change his 
fictitious invoices to underbid every effort of the American to hold 
this market. 

The enormous field for undervaluation that will be opened by the 
abolition of all specific duties on woolen goods is evident from the fact 
that the importations under this head equal $36,987,904 in 1893, and 
ran up in 1890 to $54,165,422, the average for the last five years being 
larger in amount than under any other tariff schedule. These im- 
portations are made up of an immense variety of articles, the con- 
stituents and character of which are constantly changing. The 
foreign woolens now imported are, to a very large extent, in the nature 
of luxuries, purchased by the wealthy, and justly made to return 
large revenues to the Government. As the majority propose to recon- 
struct this schedule, all these articles of luxury are brought down to a 
low-dutj^ level; and either the revenues from this source will largely 
decline, or the importations will greatly increase. As a matter of fact, 
since the average reduction proposed* exceeds 60 per cent, the total 
importations may double in value, without equaling the present 
amount of revenue. That the importations will vastly increase, upon 
any recovery of general business prosperity in this country, is self- 
evident, and the majority of the committee has admirably arranged 
this schedule to secure that result. 

Foreign manufacturers who have been able to invade this market in 
the face of specific duties will, in their absence, possess themselves of 
it, to whatever extent they may see fit, under such a schedule as the 
majority has formed. Every additional yard of goods thus brought 
into our market will displace a yard of American-made goods. It is 
impossible to estimate the extent to which this displacement will 
reach. It is certain that the consumption of goods will not materially 

64467— S. Doc. 547, 60-2 22 



338 ^ CUSTOMS TARIFFS — 1846 TO 1897. 

increase, and certain that the American production must be curtailed 
practically in the proportion of the increased imports. We now make 
in this country all but about 10 per cent of the woolen goods we con- 
sume. We will be fortunate if, after ten years of legislation like that 
proposed in the committee bill, we are able to continue to make one- 
half of our consumption. 

To complete the demoralization of the American wool manufacture, 
the majority proposes, after removing the specific duties altogether 
and reducing the ad valorem duty, to allow the industry an interval 
of but one month in which to adjust itself to the entirely novel condi- 
tions it is proposed to throw around it. The majority has no adequate 
conception of the far-reaching nature of its own proposals. This in- 
dustry has been conducted for thirty years on the basis of a wool duty 
which has practically confined its operations, except in isolated in- 
stances like the carpet manufacture, to the domestic wool supply. 
Concerning other clothing wools than our own, the rank and file of the 
American manufacturers have no knowledge whatever. They have 
had no opportunity to study their special qualities and uses, and their 
machinery is not adapted to their use. To compete successfully with 
the foreign manufacturers, they must begin the use of these wools at 
once. The domestic wools, while better as a rule than those of other 
countries, differ, nevertheless, materially from them, and must give 
way in the domestic manufacture, to a very large degree, to those 
grades of foreign wools vsdiich are adapted by means of blending with 
better varieties to similar purposes, at prices so low that the domestic 
wools can no longer compete with them. It will thus be seen that free 
wool means a revolution in the American manufacture, a reversal of 
all previous conditions, a relearning of the whole business, a change as 
radical as it is possible to conceive. 

Contemplated legislation, which imperils over $300,000,000 of 
capital invested in a particular industry, and involves the fortunes or 
the occupations of hundreds of thousands of its citizens, demands 
special provisions to render such a transition as safe, gradual, and 
easy as possible. This bill proposes to compel our wool manufacturers 
to accomplish the transformation in one month — that being the brief 
interval allowed, after wool becomes free, before the duties compensa- 
tory for the wool duties are removed from woolen goods. These 
manufacturers are expected to accomplish in one month what their 
foreign competitors have been generations in learning. Many of our 
best manufacturers will not attempt the feat thus forced upon them. 
Kealizing the animus that underlies such legislation, so suggestive of 
the middle ages, they will close their mills, pocket their losses, and 
retire. They may tvulj say that the propert}^ they invested, which 
gave employment to thousands of our people at generous wages, which 
built up prosperous towns on every water power in the Eastern and 
Middle States, which added to the nation's wealth by increasing the 
earning and the consuming capacity of its people, has been wantonly 
confiscated by act of the Fifty-third Congress. 

To make this clear, it may be stated that in the manufacture of 
woolen goods there are two seasons, and the goods made in each season 
are intended for consmnption one year thereafter. Distribution from 
the factory through the commission house, the jobber, and the cloth- 
ing manufacturer requires this length of time. Wool must, therefore, 



CUSTOMS TARIFFS 1846 TO 1897. 339 

be purchased and manufactured one whole year before the product is 
marketed and its final selling value determined. With full knowledge 
of these facts, the majority proposes to allow the wool manufacture 
but one month to transform itself from the condition of dutiable wool 
to that of free wool. That transformation involves the complete read- 
justment of the prices of raw materials. No man can know when he 
buys his wool, pending this legislation, what that wool, or the goods 
made from it, are to be worth when they finally reach the market. To 
meet such a situation, one entire season of six months is the shortest 
interval that can be of practical avail to adjust the manufacture to the 
conditions existing abroad. 

The time allowed by this bill is of no more service than no interval 
at all. The manufacturer must lose an entire season, for if he manu- 
factures goods his loss will be greater than though he kept his mills 
closed. The terms of the bill are equivalent to an edict from the com- 
mittee commanding every woolen manufacturer to shut down and 
keep shut down until the bill becomes a law, and turning thousands of 
operatives into the streets. The bill has been carefully devised, ap- 
parently, for the purpose of crippling the domestic manufacturer in 
advance of a new tariff so that he will be left bruised and broken 
when the time arrives for him to begin competition for this market 
under duties from 60 to 75 per cent less than at present. The punish- 
ment meted out to our woolen manufacturers for daring to invest their 
capital in this useful and important industry is severe and condign. 

In order that there shall be no mistake about the purpose to destroy 
the industry, the majority further provides that the punishment shall 
be extended over the next five years, during which the meager protec- 
tion allowed them is to further melt away at the rate of 1 per cent 
a year. No such provision is found in any other schedule; no other 
class of duties has been reduced so sharply as these; no other industry 
is subjected to a complete reversal of economic conditions. The pur- 
pose of the framers of this schedule is a purpose to destroy. 

The rates applied to woolen goods give ample confirmation of such 
n purpose. The discrimination against flannels and blankets is the 
most conspicuous in the schedule. Dividing lines of value are intro- 
duced into this paragraph, notwithstanding the fact that the ad 
valorem duty, by adjusting itself to value, is supposed to operate 
equitably and equally upon high and low priced* goods. By this 
method of applying different rates of ad valorem duties to articles 
which differ only in cost, the majority not only discredits its own sys- 
tem of levying a tariff, but it confesses to a rank and wholly unjusti- 
fiable discrimination against the manufacturers of the cheaper grades 
of these woolen goods. 

The flannel or blanket costing 30 cents a pound differs from the 
same article costing 40 cents a pound chiefly in the value of the mate- 
rial used. The labor cost in the two articles will be about the same, 
although the percentage of labor cost to total cost will be greater in 
the cheaper article than in the higher-priced one. Whatever is saved 
in the cost of the raw material has the effect of increasing the per- 
centage that the labor cost bears to the cost of the whole article, as 
is apparent upon the most casual examination. Any rational system 
of ad valorems not intended to be destructive would apply the higher, 
or at least an equal, rate of duty to the lower-priced article. The 
operation of the plan of the majority may readily be foreseen. If it 



340 CUSTOMS TAKIFFS — 1846 TO 1897. 

be admitted that the higher-priced flannels and blankets can barely 
be made here, in competition with foreigners, under the duty of 35 
per cent, it is certain that the cheaper articles can not be made under 
the proposed duty of 25 per cent. As a result the whole domestic 
consumption of the latter will be supplied from abroad. In addition 
there will be the extra inducement to resort to undervaluations, 
which dividing lines of value in a schedule always invite. 

These two branches of the wool manufacture, flannels and blankets^ 
are those in which the home production has hitherto conspicuously 
and completely equaled anything abroad. The excellence of the do- 
mestic products has left nothing to be desired. The home competi- 
tion has been so keen and so steady that prices have astonished for- 
eigners familiar with the very much higher wages paid in American 
mills. It is evident that the majority contemplates that the manu- 
facture, if it continues to be carried on here, must be based upon very 
heavy reductions in wages. 

In the cloth manufacture it has been difficult to manufacture the 
finer grades here, even with the added safeguard of the specific dutyy 
while paying the wages common in our mills. In fixing the cloth 
duty at 40 per cent the majority has practically granted the request 
of the foreign manufacturers, who were permitted to state their case 
before the Ways and Means Committee. They were represented by 
Mr. Henry Latzko, a fine-cloth manufacturer of Brunn, Austria, who 
informed the committee that a duty of 35 per cent on cloths would 
enable the foreign manufacturer to sell his goods to advantage in this 
market. 

Mr. Latzko is an intelligent manufacturer, thoroughly conversant 
with his business and familiar with the fact that the American mar- 
ket is the best in the world. He is satisfied that he can command that 
market against a duty of 35 per cent. The majority of the comimittee 
has granted his request within 5 per cent, a difference which the cus- 
tomary undervaluations will more than offset. The foreign manu- 
facturer has won his case in a committee of the Fifty-third Congress, 
where American manufacturers have pleaded in vain. 

The difference in labor costs between this and foreign countries con- 
vinces us that Mr. Latzko is entirely right in believing that this rate 
of duty will enable him to control our market. 

There is but one way in which such a result can be thwarted. 
There must be a reduction of the American labor cost. That reduc- 
tion can not be less than 25 per cent from present wages, and is liable 
to exceed that percentage. 

In order to accomplish some imaginary and infinitesimal reduction 
in the cost of clothing, the farmer who grows the wool and the oper- 
ator who spins and weaves it are to suffer a loss which is neither 
imaginary nor infinitesimal, and which, so far from being confined to 
these two classes, will extend to every citizen with whom either class 
does business. The consuming capacity and the earning power of 
the entire country are to be curtailed and crippled to a degree far be- 
yond any possible theoretical benefit to a single individual. 

"We have confined the illustration to cloths, but it is equally appli- 
cable to every variety of goods made from wool and injuriously 
affected by this schedule. The majority is particularly harsh in its 
treatment of the carpet manufacturer. This may be because this 
branch of the domestic wool manufacture has been conspicuously 



CUSTOMS TARIFFS 1846 TO 1897. 341 

successful in its development under existing tariff, so much so as to 
practically overcome foreign competition. The plan of the majority- 
seems to have been to strike the hardest at those industries which have 
become most typical of American industrial enterprise. But it is 
difficult to frame a reason why the labor employed in carpet manu- 
facturing should receive less consideration than that occupied in 
other branches of the wool manufacture. 

The woolen schedule is full of errors, and is remarkable for its dis- 
proportionate readjustment of rates. There are many instances 
where the duty on the yarns is equal to that proposed upon the fin- 
ished fabrics. The most striking disparities in rates occur between 
cloths and the finished garments into which they enter. A duty of 
40 per cent upon his cloth presupposes, in the theory of the majority, 
that the American clothing manufacturer will pay 40 per cent more 
for his materials than the foreign manufacturer of clothing, and a 
duty of but 45 per cent on the clothing made from that cloth makes 
no adequate allowance for this cloth duty. 

After the materials are purchased the additional cost of manufac- 
ture is practically all labor, and an additional duty of but 5 per cent 
upon this additional cost, in cutting, making, and marketing the cloth- 
ing will leave the American manufacturer at the mercy of foreign 
competitors, who have long had a keen eye upon the valuable Ameri- 
can market. If our wholesale clothing is made abroad, it means the 
transference across the water of the manufacture of all the materials 
that enter into it. No rate of duty upon cloths would be adequate 
to maintain the domestic manufacture if the tariff is so arranged as 
to discriminate against the final product into which those cloths 
enter. The rate of duty upon clothing is the key to the whole sched- 
ule. It has been fixed at a figure which nullifies any advantage that 
might arise from the other rates, even though these latter were ade- 
quate. 

The whole schedule is fundamentally wrong, inexcusably harsh, and 
vicious and dangerous to a degree it is difficult to adequately char- 
acterize. 

Schedule L. — Silks. 

These articles have usually been grouped in the preparation of 
schedules for the imposition of import duties as articles of luxury 
and voluntary consumption ; and, in the adoption of the present law, 
the duties on the same were regulated with reference to their yield- 
ing a large revenue, as well as to secure protection to home industries. 
The radical changes that are made upon the import duties on these 
articles in the present bill seem to indicate that the framers of the 
bill have no regard for the protection of home industries. 

The silk industry is one of a great deal of importance to our people. 
There are now 524 establishments engaged in this industry, and they 
are scattered over eighteen States, with an invested capital of $61,- 
462,697. Nearly 53,000 people find employment in this industry, and 
there is annually paid to them for their labor nearly $21,000,000. 
The continuance of silk manufacture in America can only be main- 
tained by adhering to the reasonable rate of duty upon all articles 
of a like character that are imported into this country. The schedule 
that is adopted in the present bill is a heavy reduction upon all im- 
port duties on the articles and grades of silk manufactured here, and 



342 CUSTOMS TARIFFS — 1846 TO 1897. 

if the schedule as presented in the present bill is maintained, it means 
that a large part of the mone}^ that is annually paid to American 
employees will be paid to the foreign laborers, and that this large 
army of nearly 53,000 people, who now find remunerative employ- 
ment, will have to look to some o^ier calling to maintain themselves. 

Silk workers in America are paid at least twice as much as those 
in England, three times as much as in France and Germany, and 
nearly five times as much as in Italy. We are now manufacturing 
and producing in this country full}^ two-thirds of all the silk goods 
consumed here; and not only that, but the same grade and quality 
of goods are sold here cheaper than when we depended upon the 
foreign manufacturer. The American silk producers have compelled 
the foreign manufacturer to reduce the prices of all grades and qual- 
ities of silk that are imported into this country. AVhile during the 
last eleven years they have paid into the Treasury of the United 
States nearly two hundred millions of dollars in the way of revenue, 
they have been compelled to sell to the consumer cheaper than before 
the home competition was established by the construction and opera- 
tion of the silk establishments in the various parts of the Union. 

A reduction in the duties on silk and silk goods at the present time 
becomes a very serious question from the fact that Japan has recently 
adopted all of the modern factory methods of silk producers. The 
Japanese laborer receives less than one-tenth of the wages that are 
paid to the American silk worker, and with the machinery that is 
used in all countries in the manufacture of this product is enabled 
to produce quite as much as the American workman. Unless the 
Democratic party desires to degrade the American laborer to the 
level of that of the Japanese laborer the duties should be maintained 
at the present rates. 

VELVETS AND PLUSHES. 

The development of the velvet and plush industries in America 
since the enactment of the present law has been remarkable. It is 
estimated that now the plush industry has attained to larger propor- 
tions here than in England. The quality of the article, too, is su- 
perior to the foreign article; not only that, but the American manu- 
facturer has been enabled to, and has furnished the product to the 
consumer at less prices than when this market was controlled by the 
English manufacturer. Twenty-four-inch colored plushes, which 
sold in 1889 for $1, now sell at 80 cents ; 24:-inch seal plushes, which 
sold in 1889 for $1.60, now sell at $1.15; 49-inch seal plushes, which 
sold in 1889 for $3.75, now sell at $2.75. 

The foreigTL average of wages is $4.02 per week. The average 
wages paid at the American mills amount to $10.50 per week; m 
other words, the American laborer in these mills receives 160 per cent 
more for the same labor than is paid in foreign mills for the same 
grade of goods. There is certainly no tax to the American con- 
sumer on these articles, and a valuable and important industry is 
being developed and carried on in America giving employment to 
large numbers of people, who, otherwise, would be without work, 
and the money which was formerly sent abroad to purchase these 
articles is left here and circulated in the various channels of trade. 
From any and every point of view it would seem that the duties on 
these articles in the present law should be maintained. 



CUSTOMS TARIFFS — 1846 TO 1897. 343 

Schedule N. — Sundries. 

This is an important schedule, and covers a variety of industries 
great and small. It contains the much-debated item of " pearl but- 
tons." For the first time a protective duty was put upon this article 
in 1890. As by magic the entire industry was transferred to this 
country. Thousands of our people have found new employment at 
American wages. If there has been a slight advance to the consumer 
in some instances it is only because the merchants have charged in- 
ordinate profits. The greed of some has not been satisfied with less 
than 150 per cent profit. Now that the industry is established, it 
may be able to survive on a slight reduction in the present duty. But 
the duty placed upon the article by the committee is totally inade- 
quate. The wages here are three times as great as European wages. 
They are four or five times as great as the wages in Bohemia, our 
greatest competitor. 

A gross of 24-line pearl buttons can be purchased in Bohemia and 
sold in New York for 32 cents. The same gross of buttons costs to 
manufacture here 98 cents. This difference of 66 cents must be made 
up by the duty or by a reduction of our wages. The 1 cent per line 
in the proposed bill will amount to 24 cents and the 15 per cent of 
nd valorem to 4/^ cents, if honestly collected; that is a total of 28y% 
cents, leaving 37y*o- cents to come off our American labor. As the 
total labor on a gross of such buttons here costs 63 cents, the result 
must be a reduction of more than one-half in the wages paid our own 
people. 

The committee have cut the duty on ivory and bone buttons from 
50 to 25 per cent. There were large importations at 50 per cent; 
there will be unrestrained imports at 25, or a large reduction in labor. 
The increase in duty on pearls and diamonds from 10 to 15 per cent is 
of doubtful propriety. Formerly the same duty was exacted and 
Treasury experts testified that the larger duty could not be enforced, 
because it offered so great an inducement for smuggling. The Gov- 
ernment collected more money under a 10 per cent duty than under 15. 

On gloves the committee have had the good sense to substitute spe- 
cific for the mixed duties of the present law. This change would 
have been made in 1890 had a practical classification been suggested. 
But having made the classification correctly they have proceeded to 
cut down the duties below the average rates suggested by the import- 
ers, as the rates under which goods could be freely imported and the 
largest revenue received. They have put them far below the differ- 
ence in labor cost. 

This line of manufacture employs multitudes of people, as many as 
15,000 in a single county in New York. They have to compete with 
the cheapest labor of Europe. The principal item of cost is labor, 
and manifestly a duty of from 30 to 35 per cent is inadequate. The 
committee themselves confess this, for they placed the ad valorem 
duty of 40 per cent upon gloves in the bill first presented to the full 
committee. 

It is no wonder that the laborers engaged heretofore in this indus- 
try, regardless of their politics, are holding meetings denouncing* the 
proposed rates. It is a matter of vital importance to them, as to the 
hundreds of thousands engaged in other industries, who are uniting 
in their protests. 



344 CUSTOMS TAKIFFS — 1846 TO 1897. 

Of tlie articles transferred from this scheclule to the free list men- 
tion is made in another part of this report. 

COAL. 

One of the most amazing propositions of the bill is that bituminous 
coal shall be put upon the free list, and the million of dollars per 
annum (almost) that we receive from its importation by way of reve- 
nue absolutely thrown away. Coal has little value save as it gets it 
from labor. It is worth almost nothing in the hill ; would be worth 
absolutely nothing were it not for the prospect of being mined. It is 
not a raw material, for it is not worked into any further shape, but 
is consiuned and done for at once. Call it raw material in the hill, if 
you please ; it then cuts no figure in a tariff bill. Except for a short 
period, it has always borne a duty. Under the revenue tariff of 1846 
it bore a duty of 30 per cent ad valorem. IS^o change has been made 
in the duty on it since 1872. The Mills bill provided the same rate as 
the present law — 75 cents per ton. Xow it is proposed to make it free. 
It is difficult to imagine wh^f . It is the most universally prevalent of 
all the subjects of American industry. There are few States or Ter- 
ritories that an interference with it will not affect. ^Ye quote from 
the Census report of 1890 : 

Tlie bituminous division includes the following fields: (1) Tlie Triassic field, 
embracing the coal beds of the Triassic or new red sandstone formation in the 
Ricbmond basin in Virginia, and in the coal basins along the Deep and Dan riv- 
ers in Xorth Carolina. (2) The Appalachian field, which extends from the 
State of New York on the north to the State of Alabama on the south, having 
a length northeast and sonthwest of over 900 miles and a width ranging from 
80 to 180 miles. (3) The northern field, which is confined exclusively to the 
central part of Michigan, (4) The central field, embracing the coal areas in 
Indiana, Illinois, and western Kentucky. (5) The western field, including the 
eoal areas west of the Mississippi River south of the forty-third parallel of north 
latitude and east of the Rocky Mountams. (6) The Rocky Mountain field, con- 
taining the coal areas in the States and Territories lying along the Rocky 
Mountains. (7) The Pacific coast field, embracing the coal districts of Wash- 
ington, Oregon, and California. 

The working of these immense coal fields gives employment di- 
rectly to nearly a quarter of a'million of men at American wage rates, 
and furnishes opportunities for labor to another army of men in addi- 
tion at like wage rates. It furnishes freight for our railways and our 
waterways from one end of the land to the other. In 1892 we mined 
113,000,000 tons. Thirty-one States contributed to the grand aggre- 
gate — New England States, Middle States, Southern States, Western 
States, and those on the Pacific coast. Those lying next the sea and 
those lying inland; those bordering on the Great Lakes and in the 
Mississippi Valley, all are interested in this magnificent American 
industry. 

The interest of American capital therein, and the interest of Ameri- 
can labor are now proposed to be stricken down by bringing us into 
competition with coal fields operated at lower wage rates and in the 
hands of foreigners. And that competition may be expected on 
every hand. 

The products of the coal deposits of Nova Scotia, immense in 
extent and richness of possible output, can be marketed in New Eng- 
land, if our tariff duties be stricken off, at a less cost than the coals 
of Pennsylvania, Virginia, West Virginia, and the coal from the 



CUSTOMS TAKIFFS — 1846 TO 1897. 



345 



remoter Southern States. This is matter of history. We quote from 
an authority : 

For thirteen years, from 1854 to 1867, the United States imposed no duty on 
coal. In those years the exports from Nova Scotia to the United States grew 
from 139,000 tons to 465,000 tons, the highest figure in 1865, and in 1866, 404,000. 
Then came the duty of $1.25 a ton, and exports dropped, till in 1871 they were 
but 165,000 tons. In 1872 the duty was reduced to 75 cents a ton, where it has 
since remained, but the reduction only temporarily raised the export figure, it 
dropping again from 265,000 tons in 1873 to 138,000 in 1874 and 90,000 in 1875. 
In the next ten years there were curious fluctuations, but the general tendency 
was downward, and in 1885 the exports were but 34,483 tons. 

The importations of recent years show an increase, and suggest 
the necessity for a higher duty instead of a lower. 

Learning a lesson from experience a syndicate has already been 
formed, including among its projectors men well known as influential 
in the Democratic party, to operate Canadian fields and dispose of 
their products in the New England market. A responsible firm of 
Boston brokers offers for sale the bonds and stock of this sjmdicate, 
and as a lure to induce their purchase, says in its widely published 
circular : 

^hould the United States duty of 75 cents per ton be removed, it seems evident 
that this company will find a large market on the New England seaboard for 
which its position at tide water would enable it to compete on advantageous 
terms. , 

The Canadian coal deposits along the line of the North Pacific 
Railroad are sufficient in area' and near enough in location to supply 
our Northwestern States. Transportation by way of the Great Lakes 
gives foreign coals easy entrj^ to the Mississippi Valley. Foreign 
vessels bringing coal as ballast to New Orleans and other southern 
ports even now compete with the coal fields of Pennsjdvania and West 
Virginia. 

There are extensive Mexican coal measures just across the Rio 
Grande already opened up, and coal mines extensively operated only 
TO miles away, ready to furnish all the fuel Texas needs for its loco- 
motives, steamers, factories, and houses. 

So far as the Pacific coast is concerned it already feels the effects 
of imports of coal from Australia and British Columbia. 

The development of the coal mines of Vancouver Island, in British 
Columbia, has been very rapid during the last few years. The pro- 
duction in 1891 was 1,029,097 gross tons, against 678,140 tons in 1890. 
The production of the Vancouver mines in 1874 was 81,000 tons, and 
in 1875 it was 110,000 tons. The following table gives their produc- 
tion since 1876, in gross tons: 



Years. 


Tons. 


Years. 


Tons. 


Years. 


Tons. 


Years. 


Tons. 


1876 


139,000 
154,000 
171,000 
241,000 


1880 


268,000 
228,000 
282,000 
213,000 


1884 


394,070 
365,000 
326,636 
413,360 


1888 


489,300 
579, 830 


1877 


1881 


1885 


1889 


1878. 


1882 .... 


1886 


1890 . 


678, 140 


1879 


1883 


1887 


1891 


1,029,097 











A communication in a recent issue of the London Colliery Guard- 
ian says that " the markets for British Columbian coal are very im- 
portant, viz, the markets of the North Pacific coast of America." 
California imported 641,011 tons of coal from Vancouver Island in 



346 CUSTOMS TARIFFS — 1846 TO 1897. 

1891. The production of coal in the three Pacific coast States of 
Washington, Oregon, and California in the census year 1889 was 
1,214,757 net tons, or 1,084,604 ^toss tons, nearly all of which was 
produced in the State of Washington, which is separated from Van- 
couver Island by the Strait of San Juan de Fuca. 

It thus appears that on every side peculiar facilities are afforded to 
foreigners to seize our coal trade if the duty on coal be stricken down. 
And this simply by reason of the difference between foreign wage 
rates and our own. The difference in cost to the consumer from the 
removal of the duty would be slight in the first instance ; the loss to 
American labor and American capital would be incalculable, and the 
loss to the whole people, in the last analysis, beyond measure. To put 
coal on the free list is without reason and against reason, and finds 
no semblance of defense save in the unjustifiable desire to exploit a 
theory at the expense of the Americaji people. 

In conclusion we do not find the proposed changes in the adminis- 
trative part of the act such as to commend themselves to us. 

Thomas B. Reed. 

Julius C. Burrows. 

Serexo E. Payne. 

John Dalzell. 

Albert J. Hopkins. 

John H. Gear. 



DINGLEY UEPOUT, 1897. 

[House Report No. 1, 55th Congress, 1st session.] 

PROPOSED REVISION OF TARIFF— REVENUE AND PROTECTION. 

March 19, 1897.^Committed to the Committee of the Whole House on the state of the 
Union and ordered to be printed. 

Mr. DiNGLEY, from the Committee on Ways and Means, submitted 
the following report (to accompany H. R. 379) : 

The Committee on Ways and Means, to which was referred the 
President's message convening Congress in extraordinary session for 
the purpose of raising additional revenue required to meet the na- 
tional expenses, and also the bill (H. R. 379) entitled "A bill to pro- 
vide revenue for the support of the Government and to encourage 
the industries of the United States," beg leave to submit the follow- 
ing report : 

For nearly four years the revenue has been inadequate to meet the 
current expenditures and pay the interest on the war debt. The 
deficiency during this period has been as follows : 

Fiscal year ended Jiuie 30 — 

1894 $60, 803, 260 

1895 43, 805, 223 

1896 25, 203, 246 

1897 (estimated) 65,000,000 

Total deficiency 203, 811, 729 

A continuous deficiency of revenue for four years, amounting in the 
aggregate to more than $203,000,000, or over $50,000,000 per annum 
in time of peace, with the official estimate of the late Secretary of 
the Treasury, in his last annual report, that under existing conditions 
there will be a further deficiency of $45,000,000 for the fiscal year 
which will begin on the first day of July next, and the further fact 
that the Government has been obliged to obtain means to pay this 
deficiency by borrowing $203,000,000, on which the people are paying 
interest, clearly justifies the convocation of Congress to devise a 
prompt and adequate remedy. 

The fact must not be lost sight of that while the Government has 
during this time issued and sold bonds of the face value of $262,- 
315,400, from which it has realized $293,481,894 in gold, for the 
purpose of paying its demand notes presented for redemption, yet 
$203,000,000 of these notes so redeemed have been again paid out to 
meet the deficiency, and thus made available for a second redemption^ 
requiring a second and a third issue of bonds. 

Thus it will be seen that in the last analysis $203,000,000, or, in- 
cluding the matured Pacific Railroad bonds, nearly $215,000,000 of 
the $293,500,000 of borrowed gold have been used to supply an in- 
sufficiency of revenue. And worse still, the practical use of this 
reserve, or (what is the same thing) the notes paid from the reserve 
to meet these continuous deficiencies of revenue, has been one of the 
potent causes of the distrust which has existed in business circles. 

347 



348 CUSTOMS TAKIFFS — 1846 TO 1897. 

Neither does the fact that on the 1st day of March there was a cash 
balance in the Treasury of nearly $196,000,000, after deducting the 
unavailable fractional silver and minor coin, change the necessity of 
additional revenue at the earliest possible date, for the reason that at 
least $16,000,000 of this will be required to meet the deficiency be- 
tween March 1 and July 1 of the current fiscal year, leaving only 
$180,000,000 in the cash balance on July 1 next, of which $150,000,000 
is gold that ought to remain in the reserve and not be used to pay cur- 
rent expenses. This would leave only $30,000,000 as the Treasury 
working balance next July, which is as small as safety permits. 

FALLING OFF OF REVENUE FROM IMPORTS. 

The revenue derived from duties on imports, and also from inter- 
nal-revenue taxes, for each fiscal year beginning with 1892 was as 
follows : 



Year. 



From I From inter- 
customs. ! nal revenue. 



1892 1 $177,452,984 $153,971,073 

1893 1 203, 355. 016 i 161, 027, 624 

1894 131,818,530 ' 147,111,233 

1895 ! 152, 158, 617 | 143, 421, 672 

1896 1 160, 021, 751 146, 762, 864 

1897 (estimated) j 140, 000, 000 : 150, 000, 000 

It will be observed that the customs revenue under the act of 1890 
for the first full fiscal year of its operation was $177,000,000, and for 
the second fiscal year (1893) was $203,000,000 with raw sugar on the 
free list. In October, 1892, before it was known that radical reduc- 
tions of duties were to be made, the then Secretary of the Treasury 
estimated that the customs revenue for the fiscal year 1894 would be 
$220,000,000, on the basis of the gradually increasing receipts up to 
that time. But in January, 1893, he informed the Committee on 
Ways and Means that the anticipation of a new tariff with lower 
duties would inevitably postpone importations, diminish the customs 
revenue by anticipation, as well as injuriously affect business. Thus, 
notwithstanding the tariff of 1890 remained on the statute book dur- 
ing the fiscal year 1894, yet the fact that during that year a lower 
tariff was expected several months before it was finally enacted, 
united with the arrest of industries and consequent reduction of the 
consuming power of our people, caused a postponement or abandon- 
ment of importations to a large extent, and thus practically partially 
nullified the tariff of 1890 long before its actual repeal. 

The customs revenue for the fiscal year 1895, ten months of which 
was under the act of 1894, was raised to $152,000,000 by deferred im- 
portations and the restoration of the duty on sugar, and in the fiscal 
year 1896 to $160,000,000, of which nearly $30,000,000 was from sugar 
that had been placed on the free list by the tariff of 1890. 

The customs revenue under the present tariff for the fiscal year that 
will close June 30 next was estimated by Secretary Carlisle in his last 
annual report at $140,000,000, and would have fallen short of that 
amount if it had not been for importations and withdrawals from 
bond to avoid the anticipated revision of the tariff. And in this 
report Secretary Carlisle estimated the revenue from customs for the 
fiscal year that will begin on the 1st of July next at only $150,000,000. 



CUSTOMS TARIFFS 1846 TO 1897. 349 

THE ADDITIONAL REVENUE EEQUIRED. 

It will be seen that while the revenue from internal taxes has been 
well maintained, the annual revenue from duties on imports has de- 
clined over $60,000,000 since 1893, and nearly $80,000,000 compared 
with what Secretary Foster estimated in October, 1892, would be the 
revenue in 1894 under the tariff of 1890, on the basis of the increasing 
receipts of the year previous and the then existing conditions^ — con- 
ditions which were revolutionized by the result of the national elec- 
tion a short time after this estimate was made, as already explained. 

If the customs revenue had continued to gradually rise after the 
opening of 1893 as it had before, or even if it had maintained the 
figures of the fiscal year 1893, the revenue would have been ample to 
meet all expenditures and the Government would have been spared 
the necessity, not to say the humiliation, of practically issuing bonds 
to meet deficiencies of current expenditures in time of peace. 

The plain duty, therefore, of Congress — a duty emphasized by the 
President's message laid before the House on the opening day of this 
extraordinary session — is to so revise the tariff as to secure an increase 
of revenue from duties on imports substantially equal to what has 
been lost, first, by the anticipated, and then by the partially realized^ 
tariff reductions made by the act of 1894. 

ADJUSTMENT OF DUTIES TO SECURE PROTECTION. 

Another imperative duty resting on this Congress is to so adjust 
duties in such a revision of the tariff to secure needed revenue to carry 
on the Government as will better protect the many industries which 
have so seriously suffered the past three years from unequal foreign 
competition, and from the consequent loss of purchasing power of the 
masses of the people, upon which the demand for products and the 
prosperity of every citizen depends. 

The feasibility of uniting in a tariff both revenue and protective 
qualities has been amply demonstrated by the results of the protec- 
tive tariffs in force from 1861 to 1893, at which latter date the tariff 
of 1890 was practically nullified by the anticipation of a revision on a 
nonprotective basis. The working of the wool and woolens schedule 
of the tariff of 1890 on a protective basis, and of the same schedules 
in the tariff of 1894 on an antiprotective basis, is exceedingly in- 
structive on this point. 

The importations of clothing wool in 1893, under the tariff of 1890^ 
was about 40,000,000 pounds, and of manufactures of wool about 
$36,000,000 — mainly goods worn by the well-to-do who think it th© 
thing to wear foreign-made cloth and who are willing to pay the< 
duties imposed upon it. From these importations of wool and woolens 
in 1893 the Government derived a revenue of about $44,500,000. 

The importations of clothing wool in the fiscal year 1896 exceeded 
127,000,000 pounds — three times as much as in 1893 — ^and of manu- 
factures of wool more than twice as many pounds in 1896 as in 1893 ; 
and yet the revenue derived by the Government from this enormous 
increase in the imports of wool and woolens in the fiscal year 1896 
was only $23,000,000— a loss of $21,000,000 from that realized in 1893. 

In other words, by placing wool on the free list and reducing the 
duties on manufactures of wool the Treasury lost $21,000,000 of rev- 



350 CUSTOMS TAEIFFS — 1846 TO 1897. 

enue, our farmers lost a market for the 80,000,000 pounds of wool 
which they raised in 1892 in excess of what the}^ raised in 1896-97, as 
well as nearl}^ 10 cents per pound in price, involving a loss to them of 
nearly $30,000,000 per annum already on this one farm product, and 
our manufacturers and their workingmen lost a market not only for 
the goods which increased foreign imports had supplanted, but also 
a market for goods which the farmers and masses of the people were 
able to purchase in 1893, but which they could not buy in 1896 because 
of a loss of employment and purchasing power. 

Beyond this it has been demonstrated that by placing wool on the 
free list to the injury of the farmer and manufacturer, we have not 
been thereb}^ enabled to increase our exjDorts of manufactures of wool 
(as it was claimed would be the case), and we have greatly increased 
the use of shocld}^ by diminishing the purchasing power of the masses 
and thus compelling them to seek the cheapest cloths. 

RESTOEATION OF THE DUTY ON WOOL. 

Enlightened hj this experience, in revising the tariff with a view 
of securing both revenue and protection to our farmers, we have re- 
stored wool to the dutiable list at the same duty as it bore in the tariff 
of 1890 (11 cents per pound for the great mass of clothing wool in 
the unwashed condition, and a revenue duty of 32 per cent on carpet 
wools below 13 cents and 50 per cent above), and have made the com- 
pensatory duties the equivalent of these duties, so as to place the wool 
manufacturer on the same basis as to materials as his foreign com- 
petitor — which is necessary in order that the farmer may have a 
market for his wool — and have then given the manufacturer a com- 
pound duty largely converted into specifics equivalent to the 40 and 
50 per cent ad valorem duties of both the tariff of 1890 and 1894. 

The wool and woolen schedule is substantially that of the tariff of 
1890, except that a few kinds of wool classed under that and previous 
acts as carpet wools, which have been largely used for clothing pur- 
poses, and whose use for a purpose not intended by the old classifica- 
tion has caused much irritation among woolgrowers, have been trans- 
ferred from third-class to first-class wools; and the exclusively ad 
valorem duties which have been previously given the manufacturer 
as a protection against his foreign competitor employing cheaper 
labor, and which enabled the latter by undervaluation of the wide 
variety of imported woolens whose value could not be definitely deter- 
niined to avoid a large part of the dut}^ appearing on the face of 
the tariff, have been converted as largely as possible into specifics 
equivalent to what even the present law professes to give. 

We believe that the enactment of this schedule into law will not 
only restore to our farmers the woolgrowing industry which has been 
so -seriously injured by free wool — our flocks having diminished more 
than one-fourth since 1892 — but will also revive the wool-manu- 
facturing industry, which has been so greatly crippled by the tariff 
of 1894, and the loss of the purchasing power of the masses of our 
people through lack of employment, and will at the same time largely 
increase the revenue from that source, which, because of the character 
of the fine goods imported under the tariff of 1890, was practically 
derived from luxuries. 



CUSTOMS TARIFFS 1846 TO 1897. 351 

INCREASE or THE DUTY ON SUGAR. 

We have increased the duty on sugar from the 40 per cent ad 
valorem imposed by the present tariff on raw sugars (now only nine- 
tenths of 1 cent per pound on raw sugars polarizing 96° on account of 
the decline of sugars, although about IJ cents when the tariff was 
enacted in 1894) to 1.63 cents, with a countervailing duty on all sugars 
-equivalent to the net export bounty paid by any country, in order to 
increase our revenue and at the same time afford sufficient protection 
to enable our own farmers and planters to ultimately produce what- 
ever sugar we may require for consumption. The production of cane 
sugar is a large and, under proper protection, a growing industry 
now. 

The production of beet sugar in at least 23 States of our Union, 
which only seven 3^ears ago was regarded as of doubtful promise, 
is no longer an experiment but a demonstrated success with such 
protection as we recommend, which is less than those bounties given 
at the inception of sugar production by Germany, France, and other 
European countries which now produce about two-thirds of the 
world's sugar. 

The time has come when every effort should be made to open up 
new crops to our farmers and thus diversif}^ and promote our agri- 
culture; and no crop in sight affords more hope of success or greater 
advantages to the whole country. Even with the present low prices 
of sugar we paid in the last fiscal year to foreign countries about 
$73,000,000 for our raw sugar, in addition to over $11,000,000 paid to 
the Sandwich Islands for sugars imported free of duty under our 
treaty of reciprocity with that country, and in the near future this 
sum will rise to $100,000,000. To open up such a new and valuable 
crop to our farmers (who are finding the competition of Eussian 
and Argentine wheat a serious drawback) is a boon which Congress 
should not hesitate to give, especially at a time when it can be done 
in the interest of revenue. 

We have made the duty on refined sugar above No. 16 in color one- 
eighth of 1 cent per pound additional to that imposed on raw sugar of 
the same saccharine strength, as a protection to the refining industry 
in this country. While this is less than the differential given by the 
present law (one-eighth of 1 cent and about one-fifth of 1 cent carried 
in the all-around 40 per cent ad valorem dut3?'), yet from the most 
careful investigation we can make we believe this reduced differential 
will maintain the refining industry in this country, especially in 
connection with the countervailing duty on export bounty countries. 

Our experience under the tariff of 1883 with specific duties on 
sugar, and under the present tariff with ad valorem duties, has con- 
vinced us, as it has the administrators of the law and the sugar trade 
generally — although refiners dissent from this view — that specific 
duties are preferable, more easily and certainly administered, and 
absolutely essential to reliable revenue. When the tariff of 1894 was 
enacted, it was estimated that the 40 per cent duty on sugar would 
yield $42,000,000 of revenue. In consequence, however, of the decline 
of price the revenue from sugar in the last fiscal year was only about 
29|^ millions, and the present fiscal year it will probably not exceed 
27 millions. 



352 CUSTOMS TAHIFFS 1846 TO 1897. 

We have therefore adopted the specific policy of the act of 1883^ 
starting at 1 cent per pound with sugars polarizing 75°, but increas- 
ing only three-hundredths of 1 cent per pound, and proportionally 
for fractions of a degree to accord with the present prices of sugar, 
which would make the duty on unrefined sugar polarizing 100°, or 
of full saccharine strength, If cents, and when refined, 1.8T5 cents 
per pound. 

EANGE OF DUTIES PROPOSED. 

In revising the several dutiable schedules as a rule the duties have 
been fixed at points between the tariff of 1890 and the present tariff, 
it having been found that, on account of changed conditions, in a 
large part of the articles duties lower than those of 1890 would be 
equally protective. 

The metal and cotton schedules are in large part the same as in the 
present tariff, the increases above those rates being in the more 
advanced articles. The agricultural, earthenware and glass, and the 
silk, liquor, and wool and woolens schedules are substantially the 
same as in the tariff of 1890^ the duties on fruit having been increased. 
The manufactured lumber which was put on the free list by the tariff 
of 1894 has been transferred to the dutiable list as an act of justice 
to this large industry and in the interest of revenue, with little change 
in duties except on white pine, which has been restored to the duty of 
1883. 

The duty on wrapper tobacco has been restored to the rate of 1890^ 
and the rate on filler tobacco increased, partly for purposes of reve- 
nue and partl}^ to better equalize the duties on wrappers and fillers. 
The general policy pursued has been to raise the duties on luxuries. 

'\ATiile the duties on more than three-fourths of the articles on the 
dutiable list are lower than those provided in the act of 1890, yet con- 
verted into the delusive terms of ad valorems they will in many cases 
appear to be higher, notwithstanding the actual rates are less. 

SPECIIIC DUTIES. 

The aim has been to make the duties specific, or at least partly 
specific wherever practicable, not only to protect the revenue against 
undervaluation frauds, but also to give our own industries the protec- 
tion carried on the face of the tariff ; and in carrying out this policy 
we have had the sjanpathy and aid of reputable importers. This 
has been done for the most part in the chemical, glass, iron and steel, 
lumber, sugar, tobacco, agricultural, liquor, cotton, flax and jute, 
woolen, silk, paper, and sundries schedules — in the silk for the first 
time, notwithstanding ex-Secretaries Fairchild and Manning most 
earnestly recommended this some years ago. 

TRANSFER OF ARTICLES FROM FREE LIST. 

Several articles, like argols, opium, asphaltum, chicory-root, feath- 
ers and downs, paintings and statuary, Chinese floor matting, lemon 
juice, mineral waters, hatters' plush, straw ornaments, sago flour, etc., 
have been transferred from the free to the dutiable list for revenue 
purposes, while such articles as wool, lumber, burlaps, bags, and salt 
have been restored to the dutiable list, from which they should never 
have been removed. 



CUSTOMS TARIFFS — ^1846 TO 1897. 353 

Several paragraphs in the free list, originally inserted for some 
commendable object when the revenue was abundant, have been pro- 
ductive of such wholesale abuses — abuses which it has been found 
impossible to avoid in administration under decisions of the Board of 
Appraisers or the courts — that on recommendation of customs officials 
they have been removed entirely from the free list in order to pro- 
tect the revenue against wholesale evasions. 

These comprise the paragraphs admitting free of duty books that 
have been printed more than twenty years and books for scientific 
research — under which books have been printed with a special date to 
fit the law, and scientific books have been made to cover an indefinite 
range; books printed in foreign languages — of which we publish an 
abundance; silk bolting cloths, under which a great variety of silk 
goods have successfully sought free admission ; the paragraph relative 
to books for libraries, which has proved to be wonderfully elastic ; and 
'^ antiquities," under which establishments have been set up in Europe 
to make furniture, drapery, and other luxuries so as to imitate old 
articles that could be successfully brought in free of duty. A new 
provision has been incorporated in reference to the free admission of 
wearing apparel and personal effects of tourists, which it is thought 
will put a stop to the serious abuses which have existed, and at the 
same time increase the revenue. 

EXTENSION or RECIPROCITT POLICY. 

The reciprocity policy inaugurated in the tariff of 1890, which 
proved so great a success in the brief period of its existence, is not 
only restored, but enlarged. The provisions of the act of 1890, 
authorizing the President to impose duties on coffee, tea, skins, and 
hides, in case the countries exporting such articles decline to extend 
equivalent concessions to exports from the United States, are reen- 
acted, sugar being transferred to the schedule of articles on which 
duties are imposed. 

The President is further authorized to negotiate with countries 
exporting argols, chicle, champagne, brandy, sugar, wines, mineral 
waters, paintings and statuary, and silk laces with a view to secure 
reciprocal and equivalent concessions in favor of the products or 
manufactures of the United States, in which event he is empowered 
to suspend the duties imposed in the proposed revision, and thereafter 
such articles imported from any country making such reciprocal con- 
cessions shall be admitted at the lower rates of duty provided by this 
bill. 

It is believed that this extension of the reciprocity policy of the 
tariff of 1890, strengthened by the tenders of lower duties as a con- 
cession in return for equivalent concessions, will result in even more 
advantageous commercial advantages than those that were secured 
under the act of 1890. 

INCREASE or REVENUE ESTIMATED. 

On the assumption that the imports under the proposed tariff bill, 
if enacted into law, would be the same as the imports in the fiscal 
year ended June 30, 1896, the revenue which the several schedules of 

64467— S, Doc. 547, 60-2- 23 



354 



CUSTOMS TABIFrS — 1846 TO 1897. 



the new bill would yield, if it should be enacted into law, compared 
with the revenue obtained under the present tariff in 1896, and also 
compared with the revenue yielded by the tariff of 1890 for the fiscal 
year 1893, would be substantially as follows: 

Rough preliminary estimate of revenue from proposed hill. 





Duties- 




Collected in 
1893. 


Collected in 
1896. 


Estimated. 


Increase. 


A Chemicals, oils, and paints 


. S6, 399, 522 
12, 118, 335 
27,082,729 

1,857,803 

193,294 

14,831,990 

12, 905, 571 

9,704,233 
11,333,605 
18,974,839 

8,203,323 
36,404,798 
20,310,259 

2, 070, 124 
15,006,544 

f 717,531 
t 258,951 


15,513,545 
7,644,422 

13, 332, 692 
384,713 

29,910,016 

14,859,117 
7,859,860 
6,935,648 
9,311,320 

12,018,083 

} 23,027,569 

12,504,006 
1,242,125 
10,920,164 

37,879 
124,258 


$8,196,226 
11,901,532 
17,343,676 

2, 143, 588 
51,645,896 
22,257,788 
14,169,988 

8,732,827 
11,077,119 
19,834,845 

; 17,538,399 
\ 50,274,704 

14,357,556 
1,300,531 

14,168,898 

37,879 

124,258 

4,000,000 


$2,682,681 
4,257,110 
4,010,984 
1,758,375 

21,735,880 
7,398,671 
6,310,128 
1,797,179 
1,765,799 
7,816,762 

17, 538, 399 


B Earths earthenware, and glassware 




D Wood, and manufactures of 


E Sugar . 




G Agricultural products and provisions 


H Spirits wines, and other beverages . . . 




J. Flax, hemp, and jute, and manufactures of 

K. Wool, and manufactures of: 

Wool 


Manufactures of wool . .... 


27,246,935 

1,853,550 

58,406 




M. Pulp, paper and books 


N. Sundries . 


3,248,734 


Unenumerated: 










Articles transferred from free list to dutiable 


4,000,000 








Total revenue 


198,373,456 ! 155.625.917 


269,105,710 


113,479,793 









This rough estimate on the basis of the imports for 1896 shows that 
the revenue would, on such an assumption, be about $113,000,000 more 
than under the act of 1894. 

AVhat the actual revenue would prove to be in the year following 
the enactment of the proposed measure into law is, of course, depend- 
ent upon contingencies which can not be forecasted with any approach 
to certainty, and will therefore be subject to varying estimates. 
Undoubtedly the contingency which would exert the largest influence 
in diminishing the estimated revenue would be delay in the passage 
of the proposed bill, in consequence of which there would be large 
importations of such articles as wool, woolen goods, sugar, etc., on 
which it is proposed to increase the duty. 

It is probable that any delay beyond the 1st of May would result 
in a loss of from one to two millions of revenue for each week of 
delay. If the proposed tariff revision could be enacted into law by 
the 5th of April, undoubtedly the revenue for the first year under its 
operation would be fifteen to twenty millions larger than it would be 
if its passage should be delayed till the 1st of July. 

If the bill should become a law by May 1, it is more than probable 
that it would yield an increase of revenue of nearly $20,000,000 from 
sugar, $10,000,000 from wool, $14,000,000 from manufactures of wool 
(assuming that the imports of each would be one-half what they were 
in 1896), $1,500,000 from lumber, $3,000,000 from tobacco (assuming 
that the revolution in Cuba will continue), $1,800,000 from silk manu- 
factures, $2,000,000 from metals, $3,000,000 from glassware and 
earthenware, $4,000,000 from chemicals (including argols and opium 
transferred from the free list), $5,000,000 from jute and flax (includ- 



CUSTOMS TARIFFS — 1846 TO 1897. 355 

ing burlaps and bags transferred from the free list) , $3,000,000 from 
agricultural products and friuts, $1,500,000 from liquors, $1,500,000 
from silks, $5,000,000 from sundries (including articles transferred 
from the free list), $1,500,000 from cotton laces and other fine cotton 
goods and yarns; or a total of $75,000,000. 

It is easy to see how a delay in the enactment of the bill to July 1, 
for example, would easily take from the Treasury $15,000,000 of 
revenue and turn it into the pockets of speculators importing wool, 
woolen goods, sugar, and other articles on which it is proposed to in- 
crease the revenue, and at the same time deprive woolgrowers and pro- 
ducers and manufacturers of the benefit that would arise from the 
prompt passage of the bill proposed. 

CONCLUSION. 

Your committee, therefore, report back the accompanying bill with 
a recommendation that it do pass. 



VIEWS OF THE MINORITY. 

[House Report 1, pt. 2, 55th Cong., 1st sess.] 
PROPOSED REVISION OF TARIFF— REVENUE AND PROTECTION. 

March 22, 1897. — Committed to the Committee of the Whole House on the state of the 
Union and ordered to be printed. 

Mr. Bailey, from the Committee on Ways and Means, submitted 
the following views of the minority (to accompany H. R. 379) : 

The undersigned members of the Committee on Ways and Means 
beg leave to submit the following as their views in reference to 
H. R. 379: 

THE BILL TAKES FROM ONE CLASS AND GIVES TO ANOTHER CLASS. 

This bill was framed with the avowed purpose of protecting the 
manufacturers of the United States against foreign competition, and 
it is perfectly obvious that if it accomplishes that purpose it must 
result in compelling the consumers of this country to pay more for 
their manufactured goods ; and for this reason we think it should not 
pass. We rest our opposition upon the broad principle that Congress 
was invested with the power of taxation as a means of collecting from 
each citizen his fair proportion toward the support of the Govern- 
ment, and that it is a gross perversion of that sovereign power to 
employ it as a means of enabling favored classes to levy unjust charges 
upon the great body of the people. We believe that after contributing 
his proper share toward the maintenance of the Government every 
citizen of this Republic is entitled to the full possession and enjoy- 
ment of all he can honestly earn ; and we deny the right of Congress 
to make or enforce any regulation which requires one man to give any 
part of his honest earnings toward encouraging the enterprise or in- 
creasing the fortune of another. 

No man, however blind he may be, would defend a system of taxa- 
tion under which the Government first collected the money and after- 



356 CUSTOMS TABIFFS — ^1846 TO 1897. 

wards distributed it among its favorites. It is true that the tariff act 
of 1890 ventured to this extent in dealing with the sugar growers, but 
the disapproval of that policy was so overwhelming and so bitter that 
the advocates of protection have been forced to abandon it, and they 
have not dared to incorporate any provision for a direct bounty in the 
present bill. We are unable, however, to perceive any difference in 
principle between a law which requires the Government to collect the 
money and distribute it among the protected industries and a law 
which enables these industries to collect the money directly from the 
people. There may be some difference in the method of making the 
collection and in the cost of doing so, but there is no difference what- 
ever in the principle involved. If the Government has the right to 
levy taxes upon the people for the purpose of inducing men to estab- 
lish unprofitable industries or industries which can only be made 
profitable by compelling the consumers of the United States to pay 
exorbitant prices for their products, then the bounty system is a more 
direct and less complex way of attaining that end, and at least has 
the advantage of directness and simplicity. 

The majority of the committee seem to think that taxation can be 
made a blessing and that the support of the Government, instead of 
being a burden upon taxpayers, can be made to enrich them. If this 
opinion is well founded, then all the struggles for freedom which have 
revolved around the question of taxation have proceeded upon a false 
theory; and the American colonists when they determined that they 
would not submit to taxation without representation indulged a mis- 
taken zeal for liberty. The patriotic resolve of our forefathers not 
to use goods upon which Great Britain had laid an import duty was 
wrong if the argument for protection is right, because according to 
that argument the British importers were really paying the tax over 
which the American colonists went to war. There can not be found 
in the wide range of economic literature an authority, with the few 
and rare exceptions which only serve to emphasize the general con- 
currence, who does not treat taxation, direct or indirect, as a burden ; 
and when we remember that a protective tariff not only collects more 
for the Government than is needed for its economical administration, 
but that it also enables favored classes to collect more than the Gov- 
ernment itself, the injustice becomes so clear and so enormous that it 
would be a reflection upon the intelligence of the American people 
to suppose that it can escape their swift and decisive condemnation. 

THE BILL ENCOUKAGES EXTRAVAGANCE. 

It follows as a matter of course that a bill based upon a vicious 
principle must be injurious in its effects, and perhaps no effect could 
be more pernicious than the extravagance which the bill encourages. 
The tabulated statement embraced in the report of the committee 
shows that the bill is expected to raise $113,000,000 more revenue than 
was collected in customs duties during the last fiscal year; and yet, 
as is shown by the same report, the difference between the Government 
receipts and disbursements during that year was only $25,000,000. It 
is well known that the importations of last year were smaller than 
usual, owing to the general depression that existed in all circles ; but 
even supposing that importations hereafter can be kept at a level 
with the importations of 1896, the bill will collect from the people 



CUSTOMS TAEIFFS — ^1846 TO 1897. 357 

more than $90,000,000 annually above the requirements of our present 
extravagant and vrasteful appropriations. 

It may be, however, that the majority should not be arraigned for 
their open encouragement of extravagance ; because it can not be sur- 
prising that gentlemen who think that taxes are not a burden should 
reel that money derived from taxation ought to be lavishly spent. 
Nothing could better illustrate the vice of the protective system than 
the fact that there flows from it as a direct consequence the habit of 
treating the expenditure of public money as a benefit rather than as 
a burden to the people. It would be cause enough for complaint if the 
burden were the only result of the extravagance ; but in a free govern- 
ment extravagance breeds tendencies of the most pernicious char- 
acter. It not only teaches the people to look to the Government for 
the promotion of all kinds of enterprises, whether for pleasure or for 
profit, but it makes them impatient against public servants who 
believe in economy and who believe that public moneys are a trust 
fund to be jealously guarded. 

An overflowing Treasury is a constant temptation to enter upon 
expenditures that corrupt both the public mind and the public's serv- 
ants. Under a system of high taxes there must be a surplus or there 
must be waste, and both are serious evils. President Jackson hardly 
overstated the danger of a surplus when he declared that it was more 
dangerous than a standing army ; and yet, dangerous as a surplus is, 
it is not so dangerous as the extravagance which is always resorted to 
in order to prevent its accumulation. It can not be forgotten that 
many of those who now advocate a high tariff and defend the extrava- 
gance which it engenders did not hesitate to denounce the adminis- 
tration of President Buchanan because in its last year the appropria- 
tions exceeded the sum of $60,000,000, Our population at that time 
was nearly half what it is to-day, and if the Government were now 
properly and frugally administered, our expenditures, including lib- 
eral pensions for the soldiers of the late war, ought not to, and would 
not, exceed the sum of $350,000,000. 

The friends of the protective system know that to keep the taxes 
high they must find some way of spending the money which has been 
collected. They perfectly understand that they can not resist the 
demand for a reduction of taxes if they permit their excessive collec- 
tions to accumulate in the Treasury, because they understand that the 
dullest man knows that the Government is collecting too much when 
it is collecting more than it is spending. It is therefore the inevi- 
table consequence of collecting more than is proper that improper 
ways should be devised for spending it. The extravagance which 
necessitates the billion- dollar appropriations which have become such 
a scandal upon Congress had its origin in the unjust system of levying 
taxes for the purpose of enabling private interests to prey upon the 
public through the favoritism of the law. 

' THE BILL FOSTERS TRUSTS. 

If the system of unnecessary taxation is indefensible because of the 
extravagance which it encourages, it is still more so on account of 
the trusts which it fosters and promotes. It is not more certain that 
protection encourages extravagance than it is that it breeds unlawful 
combinations of capital. Indeed, protection is justified upon the 



358 CUSTOMS TARIFFS — ^1846 TO 1897. 

avowed theory that competition should be restricted. True enough it 
assumes the patriotic pretense that foreign competition ought not to 
be permitted against our home industries ; but they little understand 
the selfishness of human nature, and especially they little understand 
the selfishness of that human nature which relies upon the favorit- 
ism of the law to increase its fortune, who suppose that these men, 
having secured themselves against foreign competition by the favor 
of Congress, will fail to secure themselves against domestic competi- 
tion by voluntary combinations among themselves. 

It is an old adage, and it is as true as it is old, that " competition is 
the life of trade," and whatever tends to restrict competition must 
tend to restrict trade. The majority of the committee seem to think 
it an easy matter for us to build a tariff wall about our borders and 
thus prevent the foreigners from trading with us, but they forget 
that the same wall which shuts the foreigner out shuts us in, and that 
regulations to prevent the foreigner from trading with us must at the 
same time prevent us from trading with the foreigner. 

We believe in the principles of competition, and we believe that 
the people of the United States can successfully compete against all 
other people of the world; and we denounce as a crime against the 
best interests of our people any law which leaves the consumers of 
this land subject to the exactions of reckless and corrupt combinations 
formed' to destroy competition and control prices. 

LABOR. 

The report of the Committee on Ways and Means is singularly 
silent upon the old pretext that these high taxes are imposed for the 
benefit of American labor ; and the silence may be taken as conceding 
the Democratic contention that the intelligence and skill of the 
American factory operative are all the protection which he needs or 
desires. The labor argument of the protectionist can be reduced to an 
absurdity which makes it amazing that it should ever have been 
seriously advanced. To say in one breath that the welfare of labor 
depends upon its wages and that its wages in turn depends upon its 
skill and intelligence, and in the next breath to say that the very 
intelligent and highly skilled laborers of this country can not success- 
fully compete with the ignorant and unskilled laborers of the Old 
World, is equivalent to saying that skill and intelligence are not of 
great advantage to the laborers who possess them. To our minds, it 
involves a contradiction in history, as well as in economic theory, to 
hold that the factory labor of a civilized country needs protection 
against the factory labor of an uncivilized country. The fact that the 
unskilled laborers of a half-civilized country live more cheaply than 
the skilled laborers of a highly civilized country is more than counter- 
balanced by the greater productiveness of the skilled and intelligent 
laborer. If this view of the question needed further support than the 
mere statement of it, it can be found in those excellent works which 
assert that the skill and intelligence of the American laborer are such 
that he is able to produce seven times as much as the less skillful and 
less intelligent laborer of continental Europe and fifteen times as 
much as the ignorant and unskilled laborers of Asia. Surely it will 
be admitted that a productive capacity seven times as great as the one 
and fifteen times as great as the other should be all that the American 



CUSTOMS TARIFFS — 1846 TO 1897. 359 

laborer needs to protect himself against the competition of European 
drudges and Asiatic serfs. 

CONCLUSION. 

We are unable to offer a substitute for the pending bill, because we 
have not been allowed a reasonable time to prepare one. Congress 
convened in extraordinary session on Monday the 15th day of March, 
and this bill was introduced the same day and referred to the Commit- 
tee on Ways and Means, which met the next morning, and on Thurs- 
day it was ordered to be reported to the House. The majority of the 
committee had spent the three months of the last session of the last 
Congress in the preparation of their bill, and yet they refused to allow 
the minority three weeks in which to prepare a substitute. We are 
unwilling to propose a measure that has not been carefully matured, 
and we must therefore content ourselves with protesting against the 
passage of the committee's bill. 

J. W. Bailey. 

Benton McMillin. 

Joseph Wheeler. 

Jno. L. McLaurin. 

S. M. Robertson. 

Claude A. Swanson. 



THE TARIFF 



ON 



IMPORTS INTO THE UNITED STATES 



AND THE 



FREE LIST, 

AS 

CONTAINED IN ACT OF JULY 24, 1897. 



361 



SCHEDULES 



Paee. 

A. Chemicals, Oils, and Paints 365 

B. Earths, Earthenware, and Glassware 370 

C. Metals, and Manufactures of 374 

D. Wood, and Manufactures of 383 

E. Sugar, Molasses, and Manufactures of 384 

F. Tobacco, and Manufactures of 384 

G. Agricultural Products and Provisions 385 

H. Spirits, Wines, and other Beverages 389 

I. Cotton Manufactures 391 

J. Flax, Hemp, and Jute, and Manufactures of 397 

K. Wool and Manufactures of Wool 399 

L. Silks and Silk Goods 403 

M. Pulp, Papers, and Books 405 

N. Sundries 407 

Free List 413 

Reciprocity 423 

Internal Revenue - . 426 

363 



[Public— No. 11.] 

An Act To provide revenue for tlie Government and to encourage 
the industries of the United States. 

Be it enacted by the Senate and House of Representatives of the United 
States of America in Congress assembled, That on and after the passage 
of this Act, unless otherwise specially provided for in this Act, there 
shall be levied, collected, and paid upon all articles imported from for- 
eign countries, and mentioned in the schedules herein contained, the 
rates of duty which are, by the schedules and paragraphs, respectively 
prescribed, namely : 

Schedule A. — Chemicals, Oils, and Paints. 

1. Acids: Acetic or pyroligneous acid, not exceeding the specific 
gravity of one and forty-seven one-thousandths, three-fourths of one 
cent per pound; exceeding the specific gravity of one and forty-seven 
one- thousandths, two cents per pound; boracic acid, five cents per 
pound; chromic acid and lactic acid, three cents per pound; citric 
acid, seven cents per pound; salicylic acid, ten cents per pound; sul- 
phuric acid or oil of vitriol not specially provided for in this Act, one- 
fourth of one cent i^er pound ; tannic acid or tannin, fifty cents per pound ; 
gallic acid, ten cents per pound; tartaric acid, seven cents per pound; 
all other acids not specially provided for in this Act, twenty-five per 
centum ad valorem. 

2. All alcoholic perfumery, including cologne water and other toilet 
waters and toilet preparations of all kinds, containing alcohol or in the 
preparation of which alcohol is used, and alcoholic compounds not 
specially provided for in this Act, sixty cents per pound and forty-five 
per centum ad valorem. 

3. Alkalies, alkaloids, distilled oils, essential oils, expressed oils, ren- 
dered oils, and all combinations of the foregoing, and all chemical com- 
pounds and salts not specially provided for in this Act, twenty-five per 
centum ad valorem. 

4. Alumina, hydrate of, or refined bauxite, six- tenths of one cent per 
pound; alum, alum cake, patent alum, sulphate of alumina, and alumi- 
nous cake, and alum in crystals or ground, one-half of one cent per 
pound. 

5. Ammonia, carbonate of, one and one-half cents per pound ; muri- 
ate of, or sal ammoniac, three-fourths of one cent per pound; sulphate 
of, three-tenths of one cent per pound. 

6. Argols or crude tartar or wine lees crude, containing not more 
than forty per centum of bitartrate of potash, one cent per pound ; con- 
taining more than forty per centum of bitartrate of potash, one and 
one half cents per pound; tartars and lees crystals, or partly refined 
argols, containing not more than ninety per centum of bitartrate of 
potash, and tartrate of soda or potassa, or Eochelle salts, four cents per 
pound ; containing more than ninety per centum of bitartrate of potash, 
five cents per pound ; cream of tartar and patent tartar, six cents per 
pound. 

7. Blacking of all kinds, twenty-five per centum ad valorem. 

365 



366 CUSTOMS TARIFFS — ^1846 TO 1897. 

8. Bleaching powder, or cUoride of lime, one-fiffcti of one cent per 
pound. 

9. Blue vitriol or sulphate of copper, one-half of one cent per pound. 

10. Bone char, suitable for use in decolorizing sugars, twenty per 
centum ad valorem. 

11. Borax, five cents per pound; borates of lime or soda, or other 
borate material not otherwise provided for, containing more than thirty- 
six per centum of anhydrous boracic acid, four cents per pound ; borates 
of lime or soda, or other borate material not otherwise provided for, 
containing not more than thirty-six per centum of anhydrous boracic 
acid, three cents per pound. 

12. Camphor, refined, six cents per pound. 

13. Chalk (not medicinal nor prepared for toilet purposes) when 
ground, precipitated naturally or artificially, or otherwise prepared, 
whether in the form of cubes, blocks, sticks or disks, or otherwise, 
including tailors', billiard, red, or French chalk, one cent per i>ound. 
Manufactures of chalk not specially provided for in this Act, twenty- 
five per centum ad valorem. 

14. Chloroform, twenty cents per pound. 

15. Coal-tar dyes or colors, not specially provided for in this Act, 
thirty per centum ad valorem; all other products or preparations of 
coal tar, not colors or dyes and not medicinal, not sj)ecially provided 
for in this Act, twenty per centum ad valorem. 

16. Cobalt, oxide of, twenty-five cents per pound. 

17. Collodion and all compounds of pyroxylin, whether known as 
celluloid or by any other name, fifty cents per pound; rolled or in 
sheets, unpolished, and not made up into articles, sixty cents per 
pound ; if in finished or partly finished articles, and articles of which 
collodion or any compound of pyroxylin is the component material of 
chief value, sixty-five cents per pound and twenty-five per centum ad 
valorem. 

18. Coloring for brandy, wine, beer, or other liquors, fifty per centum 
ad valorem. 

19. Coi)peras or sulphate of iron, one-fourth of one cent i)er pound. 

20. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bul- 
bous roots, excrescences, fruits, flowers, dried fibers, dried insects, 
grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts, nut- 
galls, roots, stems, spices, vegetables, seeds (aromatic, not garden 
seeds), seeds of morbid growth, weeds, and woods used expressly for 
dyeing ; any of tlie foregoing which are drugs and not edible, but which 
are advanced in value or condition by refining, grinding, or other proc- 
ess, and not specially provided for in this Act, one-fourth of one cent 
per pound, and in addition thereto ten per centum ad valorem. 

21. Ethers : Sulphuric, forty cents per pound ; sx^irits of nitrous ether, 
twenty-five cents per i)ound; fruit ethers, oils, or essences, two dollars 
per pound; ethers of all kinds not specially provided for in this Act, 
one dollar per pound: Provided, That no article of this paragraph 
shall pay a less rate of duty than twenty-five per centum ad valorem. 

22. Extracts and decoctions of logwood and other dyewoods, and 
extracts of barks, such as are commonly used for dyeing or tanning, 
not sijecially provided for in this Act, seven-eighths of one cent per 
pound; extracts of quebracho and of hemlock bark, one-half of one 
cent per pound; extracts of sumac, and of woods other than dyewoods, 
not specially provided for in this Act, five eighths of one cent per pound. 

23. Gelatin, glue, isinglass or fish glue, and prepared fish bladders 
or fish sounds^ valued at not above ten cents per poundj two and one- 



CUSTOMS TARIFFS — 1846 TO 1897. 367 

half cents per pound; valued at above ten cents per pound and not 
above thirty-five cents per pound, twenty- five per centum ad valorem; 
valued above thirty-five cents per pound, fifteen cents per pound and 
twenty per centum ad valorem. 

24. Glycerin, crude, not purified, one cent per pound; refined, three 
cents per pound. 

25. Indigo, extracts, or pastes of, three-fourths of one cent per 
pound ; carmined, ten cents per pound. 

26. Ink and ink powders, twenty-five per centum ad valorem. 

27. Iodine, resublimed, twenty cents per pound. 

28. Iodoform, one dollar per pound. 

29. Licorice, extracts of, in paste, rolls, or other forms, four and one- 
half cents per pound. 

30. Chicle, ten cents per pound. 

31. Magnesia, carbonate of, medicinal, three cents per pound; cal- 
cined, medicinal, seven cents per pound; sulphate of, or Epsom salts, 
one-fifth of one cent per pound. 

Oils: 

32. Alizarin assistant, sulpho-ricinoleic acid, and ricinoleic acid, by 

whatever name known, whether liquid, solid, or in paste, in 
the manufacture of which fifty per centum or more of castor 
oil is used, thirty cents per gallon; in the manufacture of 
which less than fifty per centum of castor oil is used, fifteen 
cents per gallon ; all other alizarin assistant, not specially Bro- 
vided for in this Act, thirty per centum ad valorem. 

33. Castor oil, thirty-five cents per gallon. 

34. Cod-liver oil, fifteen cents per gallon. 

35. Cotton-seed oil, four cents per gallon of seven and one-half pounds 

weight. 

36. Croton oil, twenty cents per pound. 

37. Flaxseed, linseed, and poppy-seed oil, raw, boiled, or oxidized, 

twenty cents per gallon of seven and one-half pounds weight. 

38. Fusel oil, or amylic alcohol, one-fourth of one cent per pound. 

39. Hemp- seed oil and rape- seed oil, ten cents per gallon. 

40. Olive oil, not specially provided for in this Act, forty cents per 

gallon ; in bottles, jars, tins, or similar packages, fifty cents per 
gallon. 

41. Peppermint oil, fifty cents per pound. 

42. Seal, herring, whale, and other fish oil, not specially provided for 

in this Act, eight cents per gallon. 

43. Opium, crude or unmanufactured, and not adulterated, con- 
taining nine per centum and over of morphia, one dollar per pound; 
morphia or morphine, sulphate of, and all alkaloids or salts of opium, 
one dollar per ounce; aqueous extract of opium, for medicinal uses, 
and tincture of, as laudanum, and other liquid preparations of opium, 
not specially provided for in this Act, forty per centum ad valorem; 
opium containing less than nine per centum of morphia, and opium 
prepared for smoking, six dollars per pound; but opium prepared for 
smoking and other preparations of opium deposited in bonded ware- 
houses shall not be removed therefrom without payment of duties, and 
such duties shall not be refunded. 

Pmnts, Colors, and Yarnishes: 

44. Baryta, sulphate of, or bary tes, including barytes earth, unmanu- 

factured, seventy-five cents per ton; manufactured, five dol- 
lars and twenty 'five cents per ton, 



368 CUSTOMS TAEIFFS 1846 TO 1897. 

45. Blues, such as Berlin, Prussian, Chinese, and all others, contain- 

ing ferrocyanide of iron, in pulp, dry or ground in or mixed 
with oil or water, eight cents per pound. 

46. Blanc-fixe, or artificial sulphate of barytes, and satin white, or 

artificial sulphate of lime, one-half of one cent per pound. 

47. Black, made from bone, ivory, or vegetable substance, by what- 

ever name known, including bone black and lampblack, dry 
or ground in oil or water, twenty-five per centum ad valorem, 

48. Chrome yellow, chrome green, and all other chromium colors in 

the manufacture of which lead and bichromate of potash or 
soda are used, in pulp, dry, or ground in or mixed with oil or 
water, four and one-half cents per pound. 

49. Ocher and ochery earths, sienna and sienna earths, and umber 

and umber earths, not specially provided for, when crude or 
not powdered, washed or pulverized, one-eighth of one cent 
per pound; if powdered, washed or pulverized, three-eighths 
of one cent per pound ; if ground in oil or water, one and one- 
half cents per pound. 

50. Orange mineral, three and three- eighths cents per pound. 

51. Eed lead, two and seven-eighths cents per pound. 

52. Ultramarine blue, whether dry, in pulp, or mixed with water, 

and wash blue containing ultramarine, three and three-fourths 
cents per pound. 

53. Tarnishes, including so-called gold size or japan, thirty-five per 

centum ad valorem; spirit varnishes, one dollar and thirty- 
two cents per gaUon and thirty-five per centum ad valorem. 

54. Vermilion red, and other colors containing quicksilver, dry or 

ground in oil or water, ten cents per iDo.und; when not contain- 
ing quicksilver but made of lead or containing lead, five cents 
per pound. 

55. White lead, white paint and pigment containing lead, dry or in 

pulp, or ground or mixed with oil, two and seven-eighths cents 
per pound. 

56. Whiting and Paris white, dry, one- fourth of one cent per pound ; 

ground in oil, or putty, one cent per pound. 

57. Zinc, oxide of, and white paint or pigment containing zinc, but 

not containing lead, dry, one cent per pound; ground in oil, 
one and three-fourth cents per pound ; sulfid of zinc white, or 
white sulphide of zinc, one and one-fourth cents per pound ; 
chloride of zinc and sulphate of zinc, one cent per pound. 

58. All paints, colors, pigments, lakes, crayons, smalts and frostings, 

whether crude or dry or mixed, or ground with water or oil or 
with solutions other than oil, not otherwise specially provided for 
in this Act, thirty per centum ad valorem ; all paints, colors and 
pigments, commonly known as artists' paints or colors, whether 
in tubes, pans, cakes or other forms, thirty per centum ad valorem. 

59. Paris green, and London purple, fifteen per centum ad valorem. 

60. Lead : Acetate of, white, three and one-fourth cents per pound ; 

brown, gray, or yellow, two and one-fourth cents per pound ; 
nitrate of, two and one-half cents per pound; litharge, two 
and three-fourth cents per pound. 

61. Phosphorus, eighteen cents per pound. 

Potash : 

62. Bichromate and chromate of, three cents per pound. 

63. Caustic or hydrate of, refined, in sticks or rolls, one cent per 

pound; chlorate of, two and one-half cents per pound. 



CUSTOMS TAEIFFS — 1846 TO 1897. 369 

64. Hydriodate, iodide, and iodate of, twenty-five cents per pound. 

65. Mtrate of, or saltpeter, refined, one-half cent per pound. 

66. Prussiate of, red, eight cents per pound; yellow, four cents per 

pound 5 cyanide of potassium, twelve and one-half per centum 
ad valorem. 

Preparations : 

67. Medicinal preparations containing alcohol, or in the preparation 

of which alcohol is used, not specially provided for in this Act, 
fifty-five cents per pound, but in no case shall the same pay 
less than twenty-five per centum ad valorem. 

68. Medicinal preparations not containing alcohol or in the prepara- 

tion of which alcohol is not used, not specially provided for in 
this Act, twenty-five per centum ad valorem ; calomel and other 
mercurial medicinal preparations, thirty-five per centum ad 
valorem. 

69. Plasters, healing or curative, of all kinds, and court-plaster, thirty- 

five per centum ad valorem. 

70. Preparations used as applications to the hair, mouth, teeth, or 

skin, such as cosmetics, dentifrices, pastes, pomades, powders, 
and other toilet articles, and articles of perfumery, whether in 
sachets or otherwise, not containing alcohol or in the manufac- 
ture of which alcohol is not used, and not specially provided 
for in this Act, fifty per centum ad valorem. 

71. Santonin, and all salts thereof containing eighty per centum or 

over of santonin, one dollar per pound. 

Soap: 

72. Castile soap, one and one-fourth cents per pound ; fancy, perfumed, 

and all descriptions of toilet soap, including so-called medicinal 
or medicated soaps, fifteen cents per pound ; all other soaps 
not specially provided for in this Act, twenty per centum ad 
valorem. 

Soda: 

73. Bicarbonate of soda, or supercarbonate of soda, or saleratus, and 

other alkalies containing fifty per centum or more of bicarbon- 
ate of soda, three-fourths of one cent per pound. 

74. Bichromate and chromate of soda, two cents per pound, 

75. Crystal carbonate of soda, or concentrated soda crystals, or 

monohydrate, or sesquicarbonate of soda, three-tenths of one 
cent per pound 5 chlorate of soda two cents per pound. 

76. Hydrate of, or caustic soda, three-fourths of one cent per pound ; 

nitrite of soda, two and one-half cents per pound ; hypo- sulphite 
and sulphide of soda, one-half of one cent per pound. 

77. Sal soda, or soda crystals, not concentrated, two-tenths of one 

cent per pound. 

78. Soda ash, three-eighths of one cent per pound ; arseniateof soda, 

one and one-fourth cents per pouod. 

79. Silicate of soda, or other alkaline silicate, one-half of one cent per 

pound. 

80. Sulphate of soda, or salt cake, or niter cake, one dollar and twenty- 

five cents per ton. 

81. Sea moss, ten per centum ad valorem. 

82. Sponges, twenty per centum ad valorem ; manufactures of sponges, 
or of which sponge is the component material of chief value, not specially 
provided for in this Act, forty per centum ad valorem, 

64467— S. Doc. 047, 60-2— 24 



370 CUSTOMS TAEIFFS — 1846 TO 1897. 

83. Stryclmia, or strychnine, and all salts thereof, thirty cents per 
ounce. 

84. Sulphur, refined or sublimed, or flowers of, eight dollars per ton. 

85. Sumac, ground, three-tenths of one cent per pound. 

86. Vanillin, eighty cents per ounce. 

Schedule B.— Earths, Earthenware, and Glassware. 

Brick and Tile: 

87. Eire-brick, weighing not more than ten pounds each, not glazed, 

enameled, ornamented, or decorated in any manner, one dollar 
and twenty-fiTe cents per ton 5 glazed, enameled, ornamented, 
or decorated, forty-five per centum ad valorem; brick, other 
than tire-brick, not glazed, enameled, painted, vitrified, orna- 
mented, or decorated in any manner, twenty-five per centum 
ad valorem; if glazed, enameled, painted, vitrified, orna- 
mented, or decorated in any manner, forty-five per centum ad 
valorem. 

88. Tiles, plain unglazed, one color, exceeding two square inclies in 

size, four cents per square foot; glazed, encaustic, ceramic 
mosaic, vitrified, semi-vitrified, flint, spar, embossed, enameled, 
ornamental, hand painted, gold decorated, and all other 
earthenware tiles, valued at not exceeding forty cents per 
square foot, eight cents per square foot; exceeding forty cents 
per square foot, ten cents per square foot and twenty-five per 
centum ad valorem. 

Ceiment, Lime, and Plaster: 

89. Eoman, Portland, and other hydraulic cement, in barrels, sacks, 

or other packages, eight cents per one hundred pounds, includ- 
ing weight of barrel or package; in bulk, seven cents per one 
hundred pounds; other cement, twenty per centum ad valorem. 

90. Lime, five cents per one hundred pounds, including weight of 

barrel or package. 

91. Plaster rock or gypsum, crude, fifty cents per ton ; if ground or 

calcined, two dollars and twenty-five cents per ton; pearl 
hardening for paper makers' use, twenty per centum ad 
valorem. 

92. Pumice stone, wholly or partially manufactured, six dollars per 

ton ; unmanufactured, fifteen per centum ad valorem. 

Clays or Earths: 

93. Clays or earths, uu wrought or unmanufactured, not specially pro- 

vided for in this Act, one dollar per ton; wrought or manufac- 
tured, not specially provided for in this Act, two dollars per 
ton; china clay or kaolin, two dollars and fifty cents per ton; 
limestone rock asphalt containing not more than fifteen per 
centum of bitumen, fifty cents -pev ton; asiDhaltum and bitumen, 
not specially provided for in this Act, crude, if not dried, or 
otherwise advanced in any manner, one dollar and fifty cents 
per ton ; if dried or otherwise advanced in any manner, three 
dollars per ton; bauxite, or beauxite, crude, not refined or 
otherwise advanced in condition from its natural state, one 
dollar per ton; fullers' earth, unwrought and unmanufactured, 
one dollar and fifty cents per tonj wrought or manufactured, 
three dollars per ton. 



CUSTOMS TAEIFFS — 1846 TO 1897. 371 

Earthenware and China: 

94. Common yellow, brown, or gray earthenware, plain, embossed, or 

salt-glazed common stoneware, and crucibles, all the foregoing 
not decorated in any manner, twenty-five per centum ad valorem ; 
Rockingham earthenware not decorated, forty per centum ad 
valorem. 

95. China, porcelain, parian, bisque, earthen, stone, and crockery 

ware, including clock cases with or without movements, plaques, 
ornaments, toys, toy tea sets, charms, vases and statuettes, 
painted, tinted, stained, enameled, printed, gilded, or otherwise 
decorated or ornamented in any manner, sixty per centum ad 
valorem J if plain white and without superadded ornamenta- 
tion of any kind, fifty-five per centum ad valorem. 

96. All other china, porcelain, parian, bisque, earthen, stone, and 

crockery ware, and manufactures thereof, or of which the 
same is the component material of chief value, by whatever 
name known, not specially provided for in this Act, if painted, 
tinted, stained, enameled, printed, gilded, or otherwise dec- 
orated or ornamented in any manner, sixty per centum ad 
valorem; if not ornamented or decorated, fifty-five per centum 
ad valorem. 

97. Articles and wares composed wholly or in chief value of earthy 

or mineral substances, or carbon, not specially provided for 
in this Act, if not decorated in any manner, thirty- five per 
centum ad valorem; if decorated, forty-five per centum ad 
valorem. 

98. Gas retorts, three dollars each ; lava tips for burners, ten cents 

per gross and fifteen per centum ad valorem; carbons for elec- 
tric lighting, ninety cents per hundred; filter tubes, forty-five 
per centum ad valorem ; porous carbon pots for electric bat- 
teries, without metallic connections, twenty per centum ad 
valorem. 

Glass and Glassware: 

99. Plain green or colored, molded or pressed, and flint, lime^ or lead 

glass bottles, vials, jars, and covered or uncovered demijohns 
and carboys, any of the foregoing, filled or unfilled, not other- 
wise specially provided for, and whether their contents be 
dutiable or free, (except such as contain merchandise subject 
to an ad valorem rate of duty, or to a rate of duty based in 
whole or in part upon the value thereof, which shall be duti- 
able at the rate applicable to their contents) shall pay duty as 
follows : If holding more than one pint, one cent per pound ; 
if holding not more than one pint and not less than one- 
fourth of a pint, one and one-half cents per pound; if hold- 
ing less than one-fourth of a pint, fifty cents per gross: Fro- 
mded. That none of the above articles shall pay a less rate of 
duty than forty per centum ad valorem. 

100. Glass bottles, decanters, or other vessels or articles of glass, cut, 

engraved, painted, colored, stained, silvered, gilded, etched, 
frosted, printed in any manner or otherwise ornamented, dec= 
orated, or ground (except such grinding as is necessary for 
fitting stoppers), and any articles of which such glass is the 
component material of chief value, and porcelain, opal and 
other blown glassware; all the foregoing, filled or unfilled, and 
whether their contents be dutiable or free, sixty per centum ad 
valorem. 



372 CUSTOMS TARIFFS — 1846 TO 1897. 

101. TTnpolislied, cylinder, crown, and common window glass, not 

exceeding ten by fifteen inclies square, one and three-eightlis 
cents per pound; above that, and not exceeding sixteen by 
twenty-four incbes square, one and seven-eigbths cents per 
pound; above that, and not exceeding twenty-four by thirty 
inches square, two and three-eighths cents per pound; above 
that, and not exceeding twenty -four by thirty-six inches square, 
two and seven-eighths cents per pound; above that, and not 
exceeding thirty by forty inches square, three and three-eighths 
cents per pound; above that, and not exceeding forty by sixty 
inches square, three and seven-eighths cents per pound; above 
that, four and three-eighths cents per pound: Provided^ That 
. unpolished cylinder, crown, and common window glass, imported 
in boxes, shall contain fifty square feet, as nearly as sizes will 
permit, and the duty shall be computed thereon according to 
the actual weight of glass. 

102. Cylinder and crown glass, x)olished, not exceeding sixteen by 

twenty-four inches square, four cents per square foot • above 
that, and not exceeding twenty-four by thirty inches square, 
six cents per square foot; above that, and not exceeding 
twenty- four by sixty inches square, fifteen cents per square 
foot; above that, twenty cents per square foot. 

103. Fluted, rolled, ribbed, or rough j)late glass, or the same con- 

taining a wire netting within itself, not including crown, 
cylinder, or common window glass, not exceeding sixteen by 
twenty-four inches square, three-fourths of one cent X3er square 
foot; above that, and not exceeding twenty-four by thirty 
inches square, one and one-fourth cents per square foot ; all 
above that, one and three-fourths cents per square foot; and 
all fluted, roiled, ribbed, or rough ' plate glass, weighing over 
one hundred pounds per one hundred square feet, shall pay an 
additional duty on the excess at the same rates herein imposed : 
Provided, That all of the above plate glass, when ground, 
smoothed, or otherwise obscured, shall be subject to the same 
rate of duty as cast polished plate glass unsilvered. 

104. Oast polished plate glass, finished or unfinished and unsilvered, 

not exceeding sixteen by twenty- four inches square, eight cents 
per square foot; above that, and not exceeding twenty-four by 
thirty inches square, ten cents per square foot ; above that, and 
not exceeding twenty-four by sixty inches square, twenty-two 
and one-half cents per square foot; all above that, thirty-five 
cents per square foot. 

105 Cast polished plate glass, silvered, cylinder and crown glass, 
silvered, and looking-glass plates, exceeding in size one hun- 
dred and forty -four square inches and not exceeding sixteen 
by twenty-four inches square, eleven cents per square foot; 
above that, and not exceeding twenty-four by thirty inches 
square, thirteen cents per square foot; above that, and not 
exceeding twenty-four by sixty inches square, twenty- five cents 
per square foot; all above that, thirty-eight cents per square 
foot. 

106, But no looking-glass plates or plate glass, silvered, when framed, 
shall pay a less rate of duty than that imposed upon similar 
glass of like description not framed, but shall pay in addition 
thereto upon such frames the rate of duty applicable thereto 
when imported separate. 



CUSTOMS TAKIFFS 1846 TO 1897. 373 

107. Cast polished plate glass, silvered or unsilvered, and cylinder, 

crown, or common window glass, silvered or unsilvered, when 
bent, ground, obscured, frosted, sanded, enameled, beveled, 
etched, embossed, engraved, flashed, stained, colored, painted, 
or otherwise ornamented or decorated, shall be subject to a 
duty of five per centum ad valorem in addition to the rates 
otherwise chargeable thereon. 

108. Spectacles, eyeglasses, and goggles, and frames for the same, or 

parts thereof, finished or unfinished, valued at not over forty 
cents per dozen, twenty cents per dozen and fifteen per centum 
ad valorem; valued at over forty cents per dozen and not over 
one dollar and fifty cents per dozen, forty-five cents per dozen 
and twenty per centum ad valorem j valued at over one dollar 
and fifty cents per dozen, fifty per centum ad valorem. 

109. Lenses of glass or pebble, ground and polished to a spherical, 

cylindrical, or prismatic form, and ground and polished piano 
or coquill glasses, wholly or partly manufactured, with the 
edges unground, forty- five per centum ad valorem ; if with 
their edges ground or beveled, ten cents per dozen pairs and 
forty-five per centum ad valorem. 

110. Strips of glass, not more than three inches wide, ground or pol- 

ished on one or both sides to a cylindrical or prismatic form, 
and glass slides for magic lanterns, forty-five per centum ad 
valorem. 

111. Opera and field glasses, telescopes, microscopes, photographic 

and projecting lenses and optical instruments, and frames or 
mountings for the same; all the foregoing not specially pro- 
vided for in this Act, forty- five per centum ad valorem. 

112. Stained or painted glass windows, or parts thereof, and all mir- 

rors, not exceeding in size one hundred and forty-four square 
inches, with or without frames or cases, and all glass or manu- 
factures of glass or paste, or of which glass or paste is the 
component material of chief value, not specially provided for 
in this Act, forty-five per centum ad valorem. 

113. Fusible enamel, twenty-five per centum ad valorem. 

Makble and Stone, and Manufactures of : 

114. Marble in block, rough or squared only, sixty-five cents per cubic 

foot; onyx in block, rough or squared, one dollar and fifty cents 
per cubic foot; marble or onyx, sawed or dressed, over two 
inches in thickness, one dollar and ten cents per cubic foot; 
slabs or paving tiles of marble or onyx, containing not less 
than four superficial inches, if not more than one inch in thick- 
ness, twelve cents per superficial foot; if more than one inch 
and not more than one and one-half inches in thickness, fifteen 
cents per superficial foot; if more than one and one-half inches 
and not more than two inches in thickness, eighteen cents per 
superficial foot; if rubbed in whole or in part, three cents per 
superficial foot in addition; mosaic cubes of marble, onyx, or 
stone, not exceeding two cubic inches in size, if loose, one cent 
per pound and twenty per centum ad valorem; if attached to 
paper or other material, twenty cents per superficial foot and 
thirty -five per centum ad valorem. 

115. Manufactures of agate, alabaster, chalcedony, chrysolite, coral, 

cornelian, garnet, jasper, jet, malachite, marble, onyx, rock 
crystal, or spar, including clock cases with or without 



374 CUSTOMS TARIFFS — 1846 TO 189*7. 

movements, not specially provided for in this Act, fifty per 
centum ad valorem. 
Stone — 
IIG. Burr stones, manufactured or bound up into millstones, fifteen 
per centum ad valorem. 

117. Freestone, granite, sandstone, limestone, and other building or 

monumental stone, except marble and onyx, unmanufactured 
or undressed, not specially provided for in this Act, twelve 
cents per cubic foot. 

118. Freestone, granite, sandstone, limestone, and other building or 

monumental stone, except marble and onyx, not specially pro- 
vided for in this Act, hewn, dressed, or polished, fifty per 
centum ad valorem. 

119. Grindstones, finished or unfinished, one dollar and seventy-five 

cents per ton. 
Slate— 

120. Slates, slate chimney-pieces, mantels, slabs for tables, roofing 

slates, and ail other manufactures of slate, not specially pro- 
vided for in this Act, twenty per centum ad valorem. 

Schedule 0. — Metals and Manufactukes of. 

121. Iron ore, including manganiferous iron ore, and the dross or 
residuum from burnt pyrites, forty cents per ton: Frovided, That in 
levying and collecting the duty on iron ore no deduction shall be made 
from the weight of the ore on account of moisture which may be chem- 
ically or physically combined therewith ; basic slag, ground or unground, 
one dollar per ton. 

122. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese, ferro- 
silicon, wrought and cast scrap iron, and scrap steel, four dollars per 
ton; 'but nothing shall be deemed scrap iron or scrap steel except waste 
or refuse iron or steel fit only to be remanufactured. 

123. Bar iron, square iron, rolled or hammered, comprising flats not 
less than one inch wide nor less than three-eighths of one inch thick, 
round iron not less than seven-sixteenths of one inch in diameter, six- 
tenths of one cent per pound. 

124. Eound iron, in coils or rods, less than seven- sixteenths of one 
inch in diameter, and bars or shapes of rolled or hammered iron, not 
specially provided for in this Act, eight-tenths of one cent per pound : 
Frovided, That all iron in slabs, blooms, loops, or other forms less fin- 
ished than iron in bars, and more advanced than pig iron, except cast- 
ings, shall be subject to a duty of five-tenths of one cent per pound: 
Provided further, That all iron bars, blooms, billets, or sizes or shapes 
of any kind, in the manufacture of which charcoal is used as fuel, shall 
be subject to a duty of twelve dollars per ton. 

125. Beams, girders, joists, angles, channels, car-truck channels, T T, 
columns and posts or parts or sections of columns and posts, deck and 
bulb beams, and building forms, together with all other structural 
shapes of iron or steel, whether plain or punched, or fitted for use, five- 
tenths of one cent per pound. 

126. Boiler or other plate iron or steel, except crucible plate steel and 
saw plates hereinafter provided for, not thinner than number ten wire 
gauge, sheared or unsheared, and skelp iron or steel sheared or rolled 
in grooves, valued at one cent per pound or less, five-tenths of one cent 
per pound ; valued above one cent and not above two cents per pound, 
six- tenths of one cent per pound; valued above two cents and not above 



CUSTOMS TARIFFS — 1846 TO 1897. 375 

four cents per pound, one cent per pound ; valued at over four cents per 
pound, twenty- five per centum ad valorem : Provided^ That all sheets or 
plates of iron or steel thinner than number ten wire gauge shall pay 
duty as iron or steel sheets. 

127. Iron or steel anchors or parts thereof, one and one-half cents 
per pound; forgings of iron or steel, or of combined iron and steel, of 
whatever shape or whatever degree or stage of manufacture, not spe- 
cially provided for in this Act, thirty- five per centum ad valorem ; anti- 
friction ball forgings of iron or steel, or of combined iron and steel, 
forty-five per centum ad valorem, 

128. Hoop, band, or scroll iron or steel, not otherwise provided for in 
this Act, valued at three cents per pound or less, eight inches or less 
in width, and less than three-eighths of one inch thick and not thinner 
than number ten wire gauge, five-tenths of one cent per pound ; thin- 
ner than number ten wire gauge and not thinner than number twenty 
wire gauge, six- tenths of one cent per pound; thinner than number 
twenty wire gauge, eight-tenths of one cent per pound : Provided^ That 
barrel hoops of iron or steel, and hoop or band iron or hoop or band 
steel flared, splayed or punched, with or without buckles or fastenings, 
shall pay one- tenth of one cent per pound more duty than that imposed 
on the hoop or band iron or steel from which they are made; steel bands 
or strips, untempered, suitable for making band saws, three cents per 
pound and twenty per centum ad valorem; if tempered, or tempered 
and polished, six cents per pound and twenty per centum ad valorem. 

129. Hoop or band iron, or hoop or band steel, cut to lengths, or 
wholly or partly manufactured into hoops or ties, coated or not coated 
with paint or any other preparation, with or without buckles or fasten- 
ings, for baling cotton or any other commodity, five-tenths of one cent 
per pound. 

130. Eailway bars, made of iron or steel, and railway bars made in 
part of steel, T rails, and punched iron or steel flat rails, seven-twen- 
tieths of one cent per pound ; railway fish-plates or splice-bars, made of 
iron or steel, four- tenths of one cent per pound. 

131. Sheets of iron or steel, common or black, of whatever dimen- 
sions, and skelp iron or steel, valued at three cents per pound or less, 
thinner than number ten and not thinner than number twenty wire 
gauge, seven-tenths of one cent per pound; thinner than number 
twenty wire gauge and not thinner than number twenty-five wire 
gauge, eight- tenths of one cent per pound; thinner than number 
twenty-five wire gauge and not thinner than number thirty-two wire 
gauge, one and one-tenth cents per pound; thinner than number thirty- 
two wire gauge, one and two-tenths cents per pound; corrugated or 
crimped, one and one- tenth cents per pound : Provided^ That all sheets 
of common or black iron or steel not thinner than number ten wire 
gauge shall pay duty as plate iron or plate steel. 

132. All iron or steel sheets or plates, and all hoop, band, or scroll 
iron or steel, excepting what are known commercially as tin plates, 
terne plates, and taggers tin, and hereinafter provided for, when gal- 
vanized or coated with zinc, spelter, or other metals, or any alloy of 
those metals, shall pay two-tenths of one cent per pouud more duty 
than if the same was not so galvanized or coated. 

133. Sheets of iron or steel, polished, planished, or glanced, by what- 
ever name designated, two cents per pound : Provided^ That plates or 
sheets of iron or steel, by whatever name designated, other than the 
polished, planished, or glanced herein provided for, which have been 
pickled or cleaned by acid, or by any other material or process^ or which 



376 CUSTOMS TARIFFS — 1846 TO 1897. 

are cold-rolled, smoothed only, not polished, shall pay two-tenths of 
one cent i3er pound more duty than the corresponding gauges of com- 
mon or black sheet iron or steel. 

134. Sheets or plates of iron or steel, or taggers iron or steel, coated 
with tin or lead, or with a mixture of which these metals, or either of 
them, is a component part, by the dipping or any other i^rocess, and 
commercially known as tin plates, terne plates, and taggers tin, one 
and one-half cents per i^ound. 

135. Steel ingots, cogged ingots, blooms, and slabs, by whatever proc- 
ess made; die blocks or blanks; billets and bars and tapered or bev- 
eled bars; mill shafting; pressed, sheared, or stamped shapes; saw 
plates, wholly or partially manufactured ; hammer molds or swaged 
steel; gun-barrel molds not in bars; alloys used as substitutes for steel 
in the manufacture of tools; all descriptions and shapes of dry sand, 
loam, or iron-molded steel castings; sheets and plates and steel in all 
forms and shapes not specially provided for in this Act, all of the above 
valued at one cent per pound or less, three-tenths of one cent per pound ; 
valued above one cent and not above one and four-tenths cents per 
pound, four-tenths of one cent per pound; valued above one and four- 
tenths cents and not above one and eight-tenths cents per pound, six- 
tenths of one cent per pound; valued above one and eight- tenths cents 
and not above two and two-tenths cents per pound, seven-tenths of one 
cent per pound; valued above two and two-tenths cents and not above 
three cents per pound, nine-tenths of one cent per pound ; valued above 
three cents per pound and not above four cents per pound, one and 
two-tenths cents per pouud; valued above four cents and not above 
seven cents per pound, one and three-tenths cents per pound ; valued 
above seven cents and not above ten cents per pound, two cents per 
pound ; valued above ten cents and not above thirteen cents per pound, 
two and four- tenths cents per pound ; valued above thirteen cents and 
not above sixteen cents per pound, two and eight-tenths cents per 
pound ; valued above sixteen cents per pound, four and seven-tenths 
cents per pound. 

Wire: 

136. Wire rods : Eivet, screw, fence, and other iron or steel wire rods, 

whether round, oval, flat, or square, or in any other shape, and 
nail rods, in coils or otherwise, valued at four cents or less per 
pound, four- tenths of one cent per pound; valued over four 
cents per pound, three-fourths of one cent per pound : Provided ^ 
That all round iron or steel rods smaller than number six wire 
gauge shall be classed and dutiable as wire: Provided further ^ 
That all iron or steel wire rods which have been tempered or 
treated in any manner or partly manufactured shall pay an 
additional duty of one-half of one cent per pound. 

137. Eouud iron or steel wire, not smaller than number thirteen wire 

gauge, one and one-fourth cents per pound; smaller than num- 
ber thirteen and not smaller than number sixteen wire gauge, 
one and one-half cents per pound ; smaller than number sixteen 
wire gauge, two cents per pound : Provided^ That all the fore- 
going valued at more than four cents per pound shall pay forty 
per centn m ad valorem. Iron or steel or other wire not specially 
provided for in this Act, including such as is commonly known 
as hat wire, or bonnet wire, crinoline wire, corset wire, needle 
wire, piano wire, clock wire, and watch wire, whether flat or 
otherwise, and corset clasps, corset steels and dress steels, and 



CUSTOMS TAKIFFS — 1846 TO 1897. 377 

sheet steel in strips, twenty-five one-thousandths of an inch 
thick or thinner, any of the foregoing, whether nncovered or 
covered with cotton, silk, metal, or other material, valued at 
more than four cents per pound, forty-five per centum ad 
valorem: Provided, That articles manufactured from iron, 
steel, brass, or copper wire, shall pay the rate of duty imposed 
upon the wire used in the manufacture of such articles, and in 
addition thereto one and one-fourth cents per pound, except 
that wire rope and wire strand shall i^ay the maximum rate of 
duty which would be imposed upon any wire used in the 
manufacture thereof, and in addition thereto one cent per 
pound 5 and on iron or steel wire coated with zinc, tin, or any 
other metal, two-tenths of one cent per pound in addition to 
the rate imposed on the wire from which it is made. 

GENERAL PROVISIONS. 

138. !N"o allowance or reduction of duties for partial loss or damage in 
consequence of rust or of discoloration shall be made upon any descrip- 
tion of iron or steel, or upon any article wholly or partly manufactured 
of iron or steel, or upon any manufacture of iron or steel. 

139. All metal produced from iron or its ores, which is cast and mal- 
leable, of whatever description or form, without regard to the percentage 
of carbon contained therein, whether produced by cementation, or con- 
verted, cast, or made from iron or its ores, by the crucible, Bessemer, 
Clapp-Griffith, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or 
open-hearth process, or by the equivalent of either, or by a combination 
of two or more of the processes, or their equivalents, or by any fusion 
or other process which produces from iron or its ores a metal either 
granular or fibrous in structure, which is cast and malleable, excepting 
what is known as malleable-iron castings, shall be classed and denomi- 
nated as steel. 

140. No article not specially provided for in this Act, which is wholly 
or partly manufactured from tin plate, terne plate, or the sheet, plate, 
hoop, band, or scroll iron or steel herein provided for, or of which 
such tin plate, terne plate, sheet, plate, hoop, band, or scroll iron or 
steel shall be the material of chief value, shall pay a lower rate of duty 
than that imposed on the tin plate, terne plate, or sheet, plate, hoop, 
band, or scroll iron or steel from which it is made, or of which it shall 
be the component thereof of chief value. 

141. On all iron or steel bars or rods of whatever shape or section 
which are cold rolled, cold drawn, cold hammered, or polished in any 
way in addition to the ordinary process of hot rolling or hammering, 
there shall be paid one-fourth of one cent per pound in addition to the 
rates provided in this Act on bars or rods of whatever section or shape 
wliicli are hot rolled ; and on all strips, plates, or sheets of iron or steel 
of whatever shape, other than the polished, planished, or glanced sheet- 
iron or sheet- steel hereinbefore provided for, which are cold rolled, cold 
hammered, blued, brightened, tempered, or polished by any process to 
such perfected surface finish or polish l3etter than the grade of cold 
rolled, smoothed only, hereinbefore provided for, there shall be paid 
one cent per pound in addition to the rates provided in this Act upon 
plates, strips, or sheets of iron or steel of common or black finish ; and 
on steel circular saw plates there shall be paid one-half of one cent per 
pound in addition to the rate provided in this Act for steel saw plates. 



378 CUSTOMS TARIFFS — 1846 TO 1897. 

MANUFACTURES OF IRON AND STEEL. 

142. Anvils of iron or steel, or of iron and steel combined, by what- 
ever process made, or in whatever stage of manufacture, one and seven- 
eighths cents per pound. 

143. Axles, or parts thereof, axle bars, axle blanks, or forgings for 
axles, whether of iron or steel, without reference to the stage or state 
of manufacture, valued at not more than six cents per pound, one cent 
per pound : Provided^ That when iron or steel axles are imported fitted 
in wheels, or parts of wheels, of iron or steel, they shall be dutiable at 
the same rate as the wheels in which they are fitted. 

144. Blacksmiths' hammers and sledges, track tools, wedges, and 
crowbars, whether of iron or steel, one and one-half cents per pound. 

145. Bolts, with or without threads or nuts, or bolt-blanks, and fin- 
ished hinges or hinge-blanks, whether of iron or steel, one and one-half 
cents per pound. 

146. Card-clothing manufactured from tempered steel wire, forty-five 
cents per square foot; all other, twenty cents per square foot. 

147. Oast-iron pipe of every description, four-tenths of one cent per 
pound. 

148. Cast-iron vessels, plates, stove-plates, andirons, sad-irons, tailors' 
irons, hatters' irons, and castings of iron, not specially provided for in 
this Act, eight-tenths of one cent per pound. 

149. Castings of malleable iron not specially provided for in this Act, 
nine-tenths of one cent per jDound. 

150. Cast hollow-ware, coated, glazed, or tinned, two cents per pound. 

151. Chain or chains of all kinds, made of iron or steel, not less than 
three-fourths of one inch in diameter, one and one-eighth cents per 
pound; less than three-fourths of one inch and not less than three- 
eighths of one inch in diameter, one and three-eighths cents per pound; 
less than three-eighths of one inch in diameter and not less than five- 
sixteenths of one inch in diameter, one and seven-eighths cents per 
pound; less than five- sixteenths of one inch in diameter, three cents 
per pound; but no chain or chains of any description shall pay a lower 
rate of duty than forty-five per centum ad valorem. 

152. Lap welded, butt welded, seamed, or jointed iron or steel boUer 
tubes, pipes, flues, or stays, not thinner than number sixteen wire 
gauge, two cents per pound ; welded cylindrical furnaces, made from 
plate metal, two and one-half cents per pound; all other iron or steel 
tubes, finished, not specially provided for in this Act, thirty-five per 
centum ad valorem. 

Cutlery : 

153. Penknives or pocketknives, clasp knives, pruning knives, and 

budding knives of all kinds, or parts thereof, and erasers or 
manicure knives, or parts thereof, wholly or partly manufac- 
tured, valued at not more than forty cents per dozen, forty per 
centum ad valorem ; valued at more than forty cents per dozen 
and not exceeding fifty cents per dozen, one cent per piece and 
forty per centum ad valorem ; valued at more than fifty cents 
per dozen and not exceeding one dollar and twenty-five cents 
per dozen, five cents per piece and forty per centum ad valorem ; 
valued at more than one dollar and twenty-five cents per dozen 
and not exceeding three dollars per dozen, ten cents per piece 
and forty per centum ad valorem ; valued at more than three 
dollars per dozen, twenty cents per piece and forty per centum 



CUSTOMS TAKIFFS — 1846 TO 1897. 379 

ad valorem : Provided^ That blades, handles, or other parts of 
either or any of the foregoing articles, imported in any other 
manner than assembled in finished knives or erasers, shall be 
subject to no less rate of duty than herein provided for pen- 
knives, pocketknives, clasp knives, pruning- knives, manicure 
knives, and erasers valued at more than fifty and not more 
than one dollar and fifty cents per dozen. Razors and razor 
blades, finished or unfinished, valued at less than one dollar 
and fifty cents per dozen, fifty cents per dozen and fifteen per 
centum ad valorem,- valued at one dollar and fifty cents per 
dozen and less than three dollars per dozen, one dollar per 
dozen and fifteen per centum ad valorem j valued at three dol- 
lars per dozen or more, one dollar and seventy-five cents per 
dozen and twenty per centum ad valorem. Scissors and 
shears, and blades for the same, finished or unfinished, valued 
at not more than fifty cents per dozen, fifteen cents per dozen 
and fifteen per centum ad valorem; valued at more than fifty 
cents and not more than one dollar and seventy-five cents per 
dozen, fifty cents per dozen and fifteen per centum ad valorem; 
valued at more than one dollar and seventy-five cents per 
dozen, seventy-five cents per dozen and twenty-five per centum 
ad valorem. 

154. Swords, sword-blades, and side-arms, thirty-five per centum ad 

valorem. 

155. Table, butchers', carving, cooks', hunting, kitchen, bread, but- 

ter, vegetable, fruit, cheese, plumbers', painters', palette, 
artists', and shoe knives, forks and steels, finished or unfin- 
ished, with handles of mother-of-pearl, shell or ivory, sixteen 
cents each; with handles of deer horn, twelve cents each; with 
handles of hard rubber, solid bone, celluloid or any pyroxyline 
material, five cents each; with handles of any other material 
than those above mentioned, one and one-half cents each, and 
in addition, on all the above articles, fifteen per centum ad 
valorem: Provided^ That none of the above-named articles 
shall pay a less rate of duty than forty-five per centum ad 
valorem. 

156. Files, file-blanks, rasps, and floats, of all cuts and kinds, two and 
one-half inches in length and under, thirty cents per dozen ; over two 
and one-half inches in length and not over four and one-half inches, 
fifty cents per dozen ; over four and one-half inches in length and under 
seven inches, seventy- five cents per dozen; seven inches in length and 
over, one dollar per dozen. 

Firearms : 

157. Muskets, muzzle-loading shotguns, rifles, and parts thereof, 

twenty-five per centum ad valorem. 

158. Double barreled, sporting, breech-loading shotguns, combination 

shotguns and rifles, valued at not more than five dollars, one 
dollar and fifty cents each and in addition thereto fifteen per 
centum ad valorem ; valued at more than five dollars and not 
more than ten dollars, four dollars each and in addition thereto 
fifteen per centum ad valorem each ; valued at more than ten dol- 
lars, six dollars each ; double barrels for sporting breech-loading 
shotguns and rifles further advanced in manufacture than rough 
bored only, three dollars each ; stocks for double-barreled sport- 
ing breech-loading shotguns and rifles wholly or partially manu- 



380 CUSTOMS TARIFFS — ^1846 TO 1897. 

factured, three dollars each 5 and in addition thereto on all 
such guns and rifles, valued at more than ten dollars each, and 
on such stocks and barrels, thirty-five per centum ad valorem; 
on all other parts of such guns or rifles, and fittings for such 
stocks or barrels, finished or unfinished, fifty per centum ad 
valorem: Provided., That all double-barrel sporting breech- 
loading shotguns and rifles imported without a lock or locks or 
other fittings shall be subject to a duty of six dollars each and 
thirty-five per centum ad valorem; single-barreled breech- 
loading shotguns, or parts thereof, except as otherwise spe- 
cially provided for in this Act, one dollar each and thirty-five 
per centum ad valorem. Eevolving pistols or parts thereof, 
seventy-five cents each and twenty- five per centum ad valorem. 

159. Sheets, plates, wares, or articles of iron, steel, or other metal, 
enameled or glazed with vitreous glasses, forty per centum ad valorem. 

Nails, Spikes, Tacks, and Needles : 

160. Out nails and cut spikes of iron or steel, six-tenths of one cent 

per pound. 

161. Horseshoe nails, hob nails, and all other wrought iron or steel 

nails not specially provided for in this Act, two and one-fourth 
cents per pound. 

162. Wire nails made of wrought iron or steel, not less than one inch 

in length and not lighter than number sixteen wire gauge, one- 
half of one cent per pound; less than one inch in length and 
lighter than number sixteen wire gauge, one cent per pound. 

163. Spikes, nuts, and washers, and horse, mule, or ox shoes, of 

wrought iron or steel, one cent per pound. 

164. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the 

thousand, one and one-fourth cents per thousand; exceeding 
sixteen ounces to the thousand, one and one-half cents per 
pound. 

165. Needles for knitting or sewing machines, including latch needles, 

one dollar per thousand and twenty-five per centum ad valorem ; 
crochet needles and tape needles, knitting and all other needles, 
not specially provided for in this Act, and bodkins of metal, 
twenty-five per centum ad valorem. 

Plates : 

166. Steel plates engraved, stereotype plates, electrotype plates, and 

plates of other materials, engraved or lithographed, for print- 
ing, twenty-five per centum ad valorem. 

167. Eivets of iron or steel, two cents per pound. 

Saws : 

168. Crosscut saws, six cents per linear foot; mill saws, ten cents 

per linear foot; jjit, and drag saws, eight cents per linear foot; 
circular saws, twenty-five per centum ad valorem ; steel band 
saws, finished or further advanced than tempered and polished, 
ten cents per pound and twenty per centum ad valorem ; hand, 
back, and all other saws, not specially provided for in this Act, 
thirty per centum ad valorem. 

169. Screws, commonly called wood screws, made of iron or steel, 
more than two inches in length, four cents per pound; over one inch 
and not more than two inches in length, six cents per pound; over 
one-half inch and not more than one inch in length, eight and one-half 
cents per pound 5 one-half inch and less in length, twelve cents per 
pound. 



CUSTOMS TAEIPFS — 1846 TO 1897. 381 

170. Umbrella and parasol ribs and stretchers, composed in chief value 
of iron, steel, or other metal, in frames or otherwise, fifty per centum 
ad valorem. 

171. Wheels for railway purposes, or parts thereof, made of iron or 
steel, and steel-tired wheels for railway purposes, whether wholly or 
partly finished, and iron or steel locomotive, car, or other railway tires 
or parts thereof, wholly or partly manufactured, one and one-half cents 
per pound; and ingots, cogged ingots, blooms, or blanks for the same, 
without regard to the degree of manufacture, one and one-fourth cents 
per pound : Provided, That when wheels for railway purposes, or parts 
thereof, of iron or steel, are imported with iron or steel axles fitted in 
them, the wheels and axles together shall be dutiable at the same rate 
as is provided for the wheels when imported separately. 

MISCELLANEOUS METALS AND MANUFACTURES OF. 

172. Aluminum, and alloys of any kind in which aluminum is the 
component material of chief value, in crude form, eight cents per 
pound; in plates, sheets, bars, and rods, thirteen cents per pound. 

173. Antimony, as regulus or metal, three-fourths of one cent per 
pound. 

174. Argentine, albata, or German silver, unmanufactured, twenty- 
five per centum ad valorem. 

175. Bronze powder, twelve cents per pound; bronze or Dutch-metal 
or aluminum, in leaf, six cents per package of one hundred leaves. 

176. Copper in rolled plates, called braziers' copper, sheets, rods, 
pipes, and copper bottoms, two and one-half cents per pound; sheath- 
ing or yellow metal of which copper is the component material of chief 
value, and not composed wholly or in part of iron ungalvanized, two 
cents per pound. 

Gold and Silver: 

177. Gold leaf, one dollar and seventy-five cents per package of five 

hundred leaves. 

178. Silver leaf, seventy-five cents per package of five hundred leaves. 

179. Tinsel wire, lame or lahn, made wholly or in chief value of gold, 

silver, or other metal, five cents per pound ; bullions and metal 
threads, made wholly or in chief value of tinsel wire, lame or 
lahn, five cents per pound and thirty-five per centum ad 
valorem; laces, embroideries, braids, galloons, trimmings, or 
other articles, made wholly or in chief value of tinsel wire, lame 
or lahn, bullions, or metal threads, sixty per centum ad valorem. 

180. Hooks and eyes, metallic, whether loose, carded or otherwise, 
including weight of cards, cartons, and immediate wrappings and labels, 
five and one half cents per pound and fifteen per centum ad valorem. 

Lead : 

181. Lead-bearing ore of all kinds, one and one-half cents per pound 

on the lead contained therein: Provided^ That on all importa- 
tions of lead-bearing ores the duties shall be estimated at the 
port of entry, and a bond given in double the amount of such 
estimated duties for the transportation of the ores by common 
carriers bonded for the transportation of appraised or unap- 
praised merchandise to properly equipped sampling or smelt- 
ing establishments, whether designated as bonded warehouses 
or otherwise. On the arrival of the ores at such establishments 



382 CUSTOMS TAEIFFS — ^1846 TO 1897. 

they shall be sampled according to commercial methods under 
the supervision of Government officers, who shall be stationed 
at such establishments, and who shall submit the samples thus 
obtained to a Government assayer, designated by the Secre- 
tary of the Treasury, who shall make a proper assay of the 
sample, and report the result to the proper customs officers, 
and the import entries shall be liquidated thereon, except in 
case of ores that shall be removed to a bonded warehouse to be 
refined for exportation as provided by law. And the Secre- 
tary of the Treasury is authorized to make all necessary regu- 
latious to enforce the provisions of this paragraph. 

182. Lead dross, lead bullion or base bullion, lead in pigs and bars, 

lead in any form not specially provided for in this Act, old 
refuse lead run into blocks and bars, and old scrap lead fit only 
to be remanufactured: all the foregoiug, two and one-eighth 
cents per pound ; lead in sheets, pipe, shot, glaziers' lead and 
lead wire, two and one-half cents per pound. 

183. Metallic mineral substances in a crude state, and metals 
unwrought, not speciallj^ provided for in this Act, twenty per centum 
ad valorem; monazite sand and thorite, six cents per pound. 

184. Mica, unmanufactured, or rough trimmed only, six cents per 
pound and twenty per centum ad valorem ; mica, cut or trimmed, twelve 
cents per pound and twenty per centum ad valorem. 

185. Xickel, nickel oxide, alloy of any kind in which nickel is a com- 
ponent material of chief value, in pigs, ingots, bars, or sheets, six cents 
per pound. 

186. Pens, metallic, except gold pens, twelve cents per gross. 

187. Penholder tips, penholders or parts thereof, and gold pens, 
twenty-five per centum ad valorem. 

188. Pins with solid heads, without ornamentation, including hair, 
safety, hat, bonnet, and shawl pins; any of the foregoing composed 
wholl}^ of brass, copper, iron, steel, or other base metal, not plated, and 
not commonly known as jewelry, thirty-five per centum ad valorem. 

189. Quicksilver, seven cents per i^ound. The flasks, bottles, or other 
vessels in which quicksilver is imported shall be subject to the same 
rate of duty as they would be subjected to if imported empty. 

190. Type metal, one and one-half cents per pound for the lead con- 
tained therein; new types, twenty-five per centum ad valorem. 

191. Watch movements, whether imported in cases or not, if having 
not more than seven jewels, thirty -five cents each; if having more than 
seven jewels aud not more than eleven jewels, fifty cents each: if hav- 
ing more than eleven jewels and not more than fifteen jewels, seventy- 
five cents each: if having more than fifteen jewels and not more than 
seventeen jewels, one dollar aud twenty-five cents each ; it having more 
than seventeen jewels, three dollars each, and in addition thereto, on 
all the foregoiDg, twenty-five per centum ad valorem; w^atch cases and 
parts of watches, including watch dials, chronometers, box or ship, and 
parts thereof, clocks and parts thereof, not otherwise provided for in 
this Act, whether separately packed or otherwise, not composed wholly 
or in part of china, porcelain, parian, bisque or earthenware, forty per 
centum ad valorem ; all jewels for use in the manufacture of watches or 
clocks, ten per centum ad valorem. 

192. Zinc in blocks or pigs, one and one-half cents per pound; in 
sheets, two cents per pound: old and worn-out, fit only to be remanu- 
factured, one cent per pound. 

193. Articles or wares not specially provided for in this Act; composed 



CUSTOMS TARIFFS — 1846 TO 1897. SVd 

wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, sil- 
ver, platinum, aluminum or other metal, and whether partly or wholly 
manufactured, forty-five per centum ad valorem. 

Schedule D.-— Wood and Manufactures of. 

194. Timber hewn, sided, or squared (not less than eight inches 
square), and round timber used for spars or in building wharves, one 
cent per cubic foot. 

195. Sawed boards, planks, deals, and other lumber of whitewood, 
sycamore, and basswood, one dollar per thousand feet board measure^ 
sawed lumber, not specially provided for in this Act, two dollars per 
thousand feet board measure; but when lumber of any sort is planed 
or finished, in addition to the rates herein provided, there shall be 
levied and paid for each side so planed or finished fifty cents per thou- 
sand feet board measure; and if planed on one side and tongued and 
grooved, one dollar per thousand feet board measure; and if planed on 
two sides and tongued and grooved, one dollar and fifty cents per 
thousand feet board measure; and in estimating board measure under 
this schedule no deduction shall be made on board measure on account 
of planing, tongueiug and grooving: Provided, That if any country or 
dependency shall impose an export duty upon saw logs, round unmanu- 
factured timber, stave bolts, shingle bolts, or heading bolts, exported to 
the United States, or a discriminating charge upon boom sticks, or 
chains used by American citizens in towing logs, the amount of such 
export duty, tax, or other charge, as the case may be, shall be added as 
an additional duty to the duties imposed upon the articles mentioned 
in this paragraph when imported from such country or dependency. 

196. Paving posts, railroad ties, and telephone, trolley, electric-light 
and telegraph poles of cedar or other woods, twenty per centum ad 
valorem. 

197. Kindling wood in bundles not exceeding one-quarter of a cubic 
foot each, three- tenths of one cent per bundle: if in larger bundles, 
three- tenths of one cent for each additional quarter of a cubic foot or 
fractional part thereof. 

198. Sawed boards, planks, deals, and all forms of sawed cedar, 
lignum-vitse, lancewood, ebony, box, granadilla, mahogany, rosewood, 
satinwood, and all other cabinet woods not further manufactured than 
sawed, fifteen per centum ad valorem; veneers of wood, and wood, 
unmanufactured, not specially provided for in this Act, twenty per 
centum ad valorem. 

199. Clapboards, one dollar and fifty cents per thousand. 

200. Hubs for wheels, posts, heading bolts, stave bolts, last-blocks, 
wagon blocks, oar-blocks, heading-blocks, and all like blocks or sticks, 
rough-hewn, sawed or bored, twenty per centum ad valorem; fence 
posts, ten per centum ad valorem. 

201. Laths, twenty-five cents per one thousand pieces. 

202. Pickets, palings and staves of wood, of all kinds, ten per centum 
ad valorem. 

203. Shingles, thirty cents per thousand. 

204. Casks, barrels, and hogsheads, (empty), sugar-box shooks, and 
packing-boxes (empty), and packing-box shooks, of wood, not specially 
provided for in this Act, thirty per centum ad valorem. 

205. Boxes, barrels, or other articles containing oranges, lemons, 
limes, grape fruit, shaddocks or pomelos, thirty per centum ad valorem : 
Provided, That the thin wood, so called, comprising the sides, tops and 



384 ] CUSTOMS TARIFFS — 1846 TO 1897. 

bottoms of orange and lemon boxes of the growth and manufacture 
of the United States, exported as orange and lemon box sbooks, may 
be reimported in completed form, filled with oranges and lemons, by 
the payment of duty at one-half the rate imposed on similar boxes of 
entirely foreign growth and manufacture. 

206. Chair cane or reeds, wrought or manufactured from rattans or 
reeds, ten per centum ad valorem ; osier or willow prepared for basket 
makers' use, twenty per centum ad valorem; manufactures of osier or 
willow, forty per centum ad valorem. 

207. Toothpicks of wood or other vegetable substance, two cents per 
one thousand and fifteen per centum ad valorem ; butchers' and -psbck- 
ers' skewers of wood, forty cents per thousand. 

208. House or cabinet furniture, of wood, wholly or partly finished, 
and manufactures of wood, or of which wood is the component material 
of chief value, not specially provided for in this Act, thirty-five per 
centum ad valorem. 

Schedule E. — Su&ar, Molasses, and Manufactures of. 

209. Sugars not above number sixteen Dutch standard in color, tank 
bottoms, sirups of cane juice, melada, concentrated melada, concrete 
and concentrated molasses, testing by the polariscope not above seventy- 
five degrees, ninety-five one-hundredths of one cent per pound, and for 
every additional degree shown by the polariscopic test, thirty-five one- 
thousandths of one cent per pound additional, and fractions of a degree 
in proportion; and on sugar above number sixteen Dutch standard in 
color, and on all sugar wliich has gone through a process of refining, 
one cent and ninety-five one-hundredths of one-cent per pound ; molasses 
testing above forty degrees and not above fifty-six degrees, three cents 
per gallon; testing filty-six degrees and above, six cents per gallon; 
sugar drainings and sugar sweepings shall be subject to duty as molas- 
ses or sugar, as the case may be, according to xiolariscopic test: Fro- 
mded, That nothing herein contained shall be so construed as to abro- 
gate or in any manner impair or affect the provisions of the treaty of 
commercial reciprocity concluded between the United States and the 
King of the Hawaiian Islands on the thirtieth day of January, eighteen 
hundred and seventy-five, or the provisions of any Act of Congress 
heretofore passed for the execution of the same. 

210. Maple sugar and maple sirup, four cents per pound; glucose or 
grape sugar, one and one-half cents per pound; sugar cane in its natu- 
ral state, or unmanufactured, twenty per centum ad valorem. 

211. Saccharine, one dollar and fifty cents per pound and ten per 
centum ad valorem. 

212. Sugar candy and all confectionery not specially provided for in 
this Act, valued at fifteen cents per pound or less, and on sugars after 
being refined, when tinctured, colored or iu any way adulterated, four 
cents per pound and fifteen per centum ad valorem ; valued at more 
than fifteen cents per pound, fifty per centum ad valorem. The weight 
and the value of the immediate coverings, other than the outer packing 
case or other covering, shall be included in the dutiable weight and the 
value of the merchandise. 

Schedule F.— Tobacco and Manufactures of. 

213. Wrapper tobacco, and filler tobacco when mixed or packed with 
more than fifteen per centum of wrapper tobacco, and all leaf tobacco 



CUSTOMS TAKIFFS — 1846 TO 1897. 385 

the product of two or more countries or dependencies when mixed or 
packed together, if unstemmed, one dollar and eighty-five cents per 
pound ^ if stemmed, two dollars and fifty cents per pound ; filler tobacco 
not specially provided for in this Act, if unstemmed, thirty-five cents 
per pound ; if stemmed, fifty cents -pev pound. 

214. The term wrapper tobacco as used in this Act means that quality 
of leaf tobacco which is suitable for cigar wrappers, and the term filler 
tobacco means all other leaf tobacco. Collectors of customs shall not 
permit entry to be made, except under regulations to be prescribecj by 
the Secretary of the Treasury, of any leaf tobacco, unless the invoices of 
the same shall specify in detail the character of siich tobacco, whether 
wrapper or filler, its origin and quality. In the examination for classi- 
fication of any imported leaf tobacco, at least one bale, box, or package 
in every ten, and at least one in every invoice, shall be examined by the 
appraiser or person authorized by law to make such examination, and 
at least ten hands shall be examined in each examined bale, box, or 
package. 

215. All other tobacco, manufactured or unmanufactured, not spe^ 
cially provided for in this Act, fifty-five cents per pound. 

216. Snuff and snuff flour, manufactured of tobacco, ground dry, or 
damp, and pickled, scented, or otherwise, of all descriptions, fifty-five 
cents per pound. 

217. Cigars, cigarettes, cheroots of all kinds, four dollars and fifty 
cents iDcr pound and twenty-five per centum ad valorem 5 and paper 
cigars and cigarettes, including wrappers, shall be subject to the same 
duties as are herein imposed upon cigars. 

Schedule G.— Agricultural Products and Provisions. 

Animals, Live : 

218. Cattle, if less than one year old, two dollars per head; all other 

cattle if valued at not more than fourteen dollars per head, 
three dollars and seventy-five cents per head; if valued a^ 
more than fourteen dollars per head, twenty- seven and one- 
half per centum ad valorem. 

219. Swine, one dollar and fifty cents per head. 

220. Horses and mules, valued .at one hundred and fifty dollars or 

less per head, thirty dollars per head; if valued at over one 
hundred and fifty dollars, twenty-five per centum ad valorem. 

221. Sheep, one year old or over, one dollar and fifty cents per head; 

less than one year old, seventy- five cents per head. 

222. All other live animals, not specially provided for in this Act, 

twenty per centum ad valorem. 

Breadstufes and Farinaceous Substances: 

223. Barley, thirty cents per bushel of forty-eight pounds. 

224. Barley-malt, forty-five cents per bushel of thirty-four pounds. 

225. Barley, pearled, patent, or hulled, two cents per pound. 

226. Buckwheat, fifteen cents per bushel of forty-eight pounds. 

227. Corn or m.aize, fifteen cents per bushel of fifty-six pounds. 

228. Corn meal, twenty cents per bushel of forty-eight pounds. 

229. Macaroni^ vermicelli, and all similar preparations, one and one- 

half cents per pound. 

230. Oats, fifteen cents per bushel. 

231. Oatmeal and rolled oats, one cent per pound ; oat hulls, ten cents 

per hundred pounds. 

64467— S. Doc. 547, 60-2 25 



386 CUSTOMS TARIFFS — 1846 TO 1897. 

f 

232. Eice, cleaned, two cents per pound j uncleaned rice, or rice free 

of the outer hull and still having the inner cuticle on, one and 
one-fourth cents per pound; rice flour, and rice meal, and rice 
broken which will pass through a sieve known commercially 
as number twelve wire sieve, one- fourth of one cent per pound ; 
paddy, or rice having the outer hull on, three-fourths of one 
•cent per pound. 

233. Eye, ten cents per bushel; rye flour, one-half of one cent per 

pound. 

234. Wheat, twenty-five cents per bushel. 

235. Wheat flour, twenty-five per centum ad valorem. 

Baiky Products: 

236. Butter, and substitutes therefor, six cents per pouUd. 

237. Cheese, and substitutes therefor, six cents per pound. 

238. Milk, fresh, two cents per gallon. 

239. Milk, preserved or condensed, or sterilized by heating or other 

processes, including weight of immediate coverings, two cents 
per pound; sugar of milk, five cents per pound. 

Farm and Field Products : 

240. Beans^ forty-five cents per bushel of sixty pounds. 

241. Beans, pease, and mushrooms, prepared or i^reserved, in tins, 

jars, bottles, or similar packages, two and one-half cents per 
pound, including the weight of all tins, jars, and other imme- 
diate coverings ; all vegetables, prepared or i)reserved, including 
pickles and sauces of all kinds, not specially provided for in 
this Act, and fish paste or sauce, forty per centum ad valorem. 

242. Cabbages, three cents each. 

243. Cider, five cents per gallon. 

244. Eggs, not specially provided for in this Act, five cents per dozen. 

245. Eggs, yolk of, twenty-five per centum ad valorem; albumen, 

egg or blood, three cents per pound; dried blood, when soluble, 
one and one-half cents per pound. 

246. Hay, four dollars per ton 

247. Honey, twenty cents per gallon. 

248. Hops, twelve cents per pound; hop extract and lupulin, fifty 

l)er centum ad valorem. 

249. Onions, forty cents per bushel; garlic, one cent per pound. 

250. Pease, green, in bulk or in barrels, sacks, or similar packages, 

and seed pease, forty cents per bushel of sixty pounds ; pease, 
dried, not specially provided for, thirty cents per bushel; split 
pease, forty cents per bushel of sixty pounds; pease in car- 
tons, papers, or other small liackages, one cent per pound. 

251. Orchids, palms, dracsenas, crotons and azaleas, tulips, hya- 

cinths, narcissi, jonquils, lilies, lilies of the valley, and all 
other bulbs, bulbous roots, or corms, which are cultivated for 
their flowers, and natural flowers of all kinds, preserved or 
fresh, suitable for decorative purposes, twenty-five per centum 
ad valorem. 

252. Stocks, cuttings or seedlings of Myrobolan plum, Mahaleb or 

Mazzard cherry, three years old or less, fifty cents per thou- 
sand plants and fifteen per centum ad valorem ; stocks, cut- 
tings or seedlings of pear, apple, quince and the St. Julien 
plum, three years old or less, and evergreen seedlings, one 
dollar per thousand plants and fifteen per centum ad valorem; 



CUSTOMS TARIFFS — 1846 TO 1891. 387 

rose plants, budded, grafted, or grown on their own roots, two 
and one-liaif cents each 5 stocks, cuttings and seedlings of all 
fruit and ornamental trees, deciduous and evergrecD, shrubs 
and vines, manetti, multiflora, and brier rose, and all trees, 
shrubs, plants and vines, commonly known as nursery or 
greenhouse stock, not specially provided for in this Act, 
twenty- five per centum ad valorem. 

253. Potatoes, twenty- five cents per bushel of sixty pounds. 

254. Seeds: Castor beans or seeds, twenty-five cents per bushel of 

fifty pounds ; flaxseed or linseed and other oil seeds not spe- 
cially provided for in this Act, twenty- five cents per bushel of 
fifty- six pounds j poppy seed, fifteen cents per bushel; but no 
drawback shall be allowed upon oil cake made from imported 
seed, nor shall any allowance be made for dirt or other impu- 
rities in any seed ; seeds of all kinds not specially provided 
for in this Act, thirty per centum ad valorem. 

255. Straw, one dollar and fifty cents per ton. 

256. Teazles, thirty per centum ad valorem. 

257. Vegetables in their natural state, not specially provided for in 

this Act, twenty-five per centum ad valorem. 

Fish : 

258. Fish known or labeled as anchovies, sardines, sprats, brislings, 

sardels, or sardellen, packed in oil or otherwise, in bottles, 
jars, tin boxes or cans, shall be dutiable as follows: When in 
packages containing seven and one-half cubic inches or less, 
one and one-half cents per bottle, jar, box or can; containing 
more than seven and one-half and not more than twenty-one 
cubic inches, two and one-half cents per bottle, jar, box or 
can; containing more than twenty-one and not more than 
thirty-three cubic inches, five cents per bottle, jar, box or can; 
containing more than thirty- three and not more than seventy 
cubic inches, ten cents per bottle, jar, box or can; if in other 
packages, forty per centum ad valorem. All other fish, (except 
shellfish), in tin packages, thirty per centum ad valorem; fish 
in packages containing less than one-half barrel, and not spe- 
cially provided for in this Act, thirty per centum ad valorem. 

259. Fresh-water fish not specially provided for in this Act, one-fourth 

of one cent per pound. 

260. Herrings, pickled or salted, one-half of one cent per pound 5 

herrings, fresh, one-fourth of one cent per pound. 

261. Fish, fresh, smoked, dried, salted, pickled, frozen, packed in ice 

or otherwise prepared for preservation, not specially provided 
for in this Act, three-fourths of one cent per pound ; fish, skinned 
or boned, one and one-fourth cents per pound; mackerel, hali- 
but or salmon, fresh^ pickled or salted, one cent per pound. 

Feuits and l^UTS; 

262. Apples, peaches, quinces, cherries, plums, and pears, green or 

ripe, twenty- five cents per bushel; apples, peaches, pears, and 
other edible fruits, including berries, when dried, desiccated, 
evaporated or prepared in any manner, not specially provided 
for in this Act, two cents per pound ; berries, edible, in their 
natural condition, one cent per quart; cranberries, twenty-five 
per centum ad valorem. 

263. Comfits, sweetmeats, and fruits preserved in sugar, molasses, 

spirits, or in their own juices, not specially provided for in this 



388 CUSTOMS TARIFFS — 1846 TO 1897. 

Act, one cent per pound and thirty- five per centum ad valorem 5 
if containing over ten per centum of alcohol and not specially 
provided for in this Act, thirty- five per centum ad valorem and 
in addition two dollars and fifty cents per proof gallon on the 
alcohol contained therein in excess of ten per centum; jellies 
of all kinds, thirty-five per centum ad valorem; pineapples pre- 
served in their own juice, twenty-five per centum ad valorem. 

264. Figs, plums, prunes, and prunelles, two cents per pound; raisins 

and other dried grapes, two and one-half cents per pound; 
dates, one-half of one cent per pound ; currants, Zaute or other, 
two cents per pound; olives, green or prepared, in bottles, jars, 
or similar packages, twenty- five cents per gallon ; in casks or 
otherwise than in bottles, jars, or similar packages, fifteen 
cents per gallon. 

265. Grapes in barrels or other packages, twenty cents per cubic foot 

of capacity of barrels or packages. 

266. Oranges, lemons, limes, grape fruit, shaddocks or pomelos, one 

cent per pound. 

267. Orange peel or lemon peel, preserved, candied, or dried, and 

cocoanut meat or copra desiccated, shredded, cut, or similarly 
prepared, two cents per pound ; citron or citron i^eel, preserved, 
candied, or dried, four cents per pound. 

268. Pineapples, in barrels and other packages, seven cents per cubic 

foot of the capacity of barrels or packages; in bulk, seven dol- 
lars per thousand. 
Kuts— 

269. Almonds, not shelled, four cents per pound; clear almonds, 

shelled, six cents per pound. 

270. Filberts and walnuts of all kinds, not shelled, three cents per 

pound; shelled, five cents per pound. 

271. Peanuts or ground beans, unshelled, one-half of one cent per 

pound; shelled, one cent per pound. 

272. Nuts of all kinds, shelled or unshelled, not specially provided 

for in this Act, one cent per pound. 

Meat Products: 

273. Bacon and hams, five cents per pound. 

274. Fresh beef, veal, mutton, and pork, two cents per pound. 

275. Meats of all kinds, prepared or preserved, not specially pro- 

vided for in this Act, twenty-five per centum ad valorem. 

276. Extract of meat, not specially provided for in this Act, thirty- 

five cents i^er pound ; fluid extract of meat, fifteen cents per 
pound, but the dutiable weight of the extract of meat and of 
the fluid extract of meat shall not include the weight of the 
package in which the same is imported. 

277. Lard, two cents per pound. 

278. Poultry, live, three cents per pound; dressed, five cents per 

pound. 

279. Tallow, three-fourths of one cent per pound ; wool grease, includ- 

ing that known commercially as degras or brown wool grease, 
one-half of one cent per pound. 

Miscellaneous Products : 

280. Ohicory-root, raw, dried, or undried, but unground, oae cent per 

pound; chicory root, burnt or roasted, ground or granulated, 
or in rolls, or otherwise prepared, and not specially provided 
for in this Act, two and one-half cents per pound. 



CUSTOMS TARIFFS — 1846 TO 1897. 889 

281. Chocolate and cocoa, prepared or manufactured, not specially 

provided for in this Act, valued at not over fifteen cents per 
pound, two and one-half cents per pound ; valued above fifteen 
and not above twenty-four cents per pound, two and one-half 
cents per pound and ten per centum ad valorem ; valued above 
twenty-four and not above thirty-five cents per pound, five 
cents per pound and ten per centum ad valorem ; valued above 
thirty-five cents per pound, fifty per centum ad valorem. The 
weight and value of all coverings, other than plain wooden, 
shall be included in the dutiable weight and value of the fore- 
going merchandise; powdered cocoa, unsweetened, five cents 
per i:>ound. 

282. Cocoa-butter or cocoa-butterine, three and one-half cents -per 

pound. 

283. Dandelion-root and acorns prepared, and articles used as coffee, 

or as substitutes for coffee not specially i)rovided for in this 
Act, two and one-half cents per pound. 

284. Salt in bags, sacks, barrels, or other packages, twelve cents per 

one hundred pounds; in bulk, eight cents per one hundred 
pounds: Provided, That imported salt in bond may be used in 
curing fish taken by vessels licensed to engage in the fisheries, 
and in curing fish on the shores of the navigable waters of the 
United States, under such regulations as the Secretary of the 
Treasury shall prescribe; and upon proof that the salt has been 
used for either of the x)urposes stated in this proviso, the duties 
on the same shall be remitted : Provided further. That export- 
ers of meats, whether packed or smoked, which have been 
cured in the United States with imported salt, shall, upon sat- 
isfactory x^roof, under such regulations as the Secretary of the 
Treasury shall prescribe, that such meats have been cured 
with imported salt, have refunded to them from the Treasury 
the duties paid on the salt so used in curing such exported 
meats, in amounts not less than one hundred dollars. 

285. Starch, including all preparations, from whatever substance pro- 

duced, fit for use as starch, one and one-half cents per i^ound. 

286. Dextrine, burnt starch, gum substitute, or British gum, two cents 

per pound. 

287. Spices : Mustard, ground or prepared, in bottles or otherwise, 

ten cents per pound ; capsicum or red pepi3er, or cayenne pep- 
pier, two and one-half cents per pound; sage, one cent per 
pound; spices not specially provided for in this Act, three 
cents per pound. 

288. Vinegar, seven and one-half cents per proof gallon. The stand- 

ard proof for vinegar shall be taken to be that strength which 
requires thirty-five grains of bicarbonate of potash to neu- 
tralize one ounce troy of vinegar. 

Schedule H.— Spirits, Wines, and Other Beverages. 

SPIRITS. 

289. Brandy and other spirits manufactured or distilled from grain 
or other materials, and not specially provided for in this Act, two dol 
lars and twenty-five cents per proof gallon. 

290. Each and every gauge or wine gallon of measurement shall be 
counted as at least one proof gallon ; and the standard for determining 



390 CUSTOMS TARIFFS — 1846 TO 1897. 

the proof of brandy and other spirits or liquors of any kind imported 
shall be the same as that which is defined in the laws relating to inter- 
nal revenue: Provided., That it shall be lawful for the Secretary of the 
Treasury, in his discretion, to authorize the ascertainment of the proof 
of wines, cordials, or other liquors, by distillation or otherwise, in cases 
where it is impracticable to ascertain suxh proof by the means pre- 
scribed by existing law or regulations: And provided further, That any 
brandy or other spirituous or distilled liquors imported in any sized 
cask, bottle, jug, or other package, of or from any country, dependency, 
or province under whose laws similar sized casks, bottles, jugs, or other 
packages of distilled spirits, wine, or other beverage put up or iilled in 
the United States are denied entrance iuto such country, dependency, 
or province, shall be forfeited to the United States ; and any brandy or 
other spirituous or distilled liquor imported in a cask of less capacity 
than ten gallons from any country shall be forfeited to the United 
States. 

291. On all compounds or preparations of which distilled spirits are 
a component part of chief value, there shall be levied a duty not less 
than that imposed upon distilled spirits. 

292. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and 
other spirituous beverages or bitters of all kinds, containing si)irits, and 
not specially provided for in this Act, two dollars and twenty- five cents 
per proof gallon. 

293. Ko lower rate or amount of duty shall be levied, collected, and 
paid on brandy, spirits, and other spirituous beverages than that fixed 
by law for the description of first proof j but it shall be increased in 
proportion for any greater strength than the strength of first proof, and 
all imitations of brandy or spirits or wines imported by any names 
whatever shall be subject to the highest rate of duty provided for the 
genuine articles respectively intended to be represented, and in no case 
less than one dollar and fifty cents per gallon. 

294. Bay rum or bay water, whether distilled or compounded, of first 
proof, and in proportion for any greater strength than first proof, one 
dollar and fifty cents per gallon. 

WINES. 

295. Champagne and all other sparkling wines, in bottles containing 
each not^ore than one quart and more than one pint, eight dollars per 
dozen; containing not more than one pint each and more than one-half 
pint, four dollars per dozen; containing one-half pint each or less, two 
dollars per dozen; in bottles or other vessels containing more than one 
quart each, in addition to eight dollars per dozen bottles, on the quan- 
tit}^ in excess of one quart, at the rate of two dollars and fifty cents 
per gallon; but no separate or additional duty shall be levied on the 
bottles. 

296. Still wines, including ginger wine or ginger cordial and ver- 
muth, in casks or packages other than bottles or jugs, if containing 
fourteen per centum or less of absolute alcohol, forty cents per gallon ; if 
containing more than fourteen per centum of absolute alcohol, fifty cents 
per gallon. In bottles or jugs, per case of one dozen bottles or jugs, con- 
taining each not more than one quart and more than one pint, or twenty- 
four bottles or jugs containing each not more than one pint, one 
dollar and sixty cents per case; and any excess beyond these quanti- 
ties found in such bottles or jugs shall be subject to a duty of five 
cents per pint or fractional part thereof, but no separate or additional 



CUSTOMS TARIFFS — 1846 TO 1897. 391 

duty shall be assessed on the bottles or jugs:- Provided^ That any wines, 
ginger cordial, or vermuth imported containing more than twenty-four 
per centum of alcohol shall be classed as spirits and pay duty accord- 
ingly : And provided further, That there shall be no constructive or 
other allowance for breakage, leakage, or damage on wines, liquors, 
cordials, or distilled spirits. Wines, cordials, brandy, and other spir- 
ituous liquors, including bitters of all kinds, and bay rum or bay 
water, imported in bottles or jugs, shall be packed in packages con- 
taining not less than one dozen bottles or jugs in each package, or duty 
shall be paid as if such jiackage contained at least one dozen bottles 
or jugs, and in addition thereto, duty shall be collected on the bottles 
or jugs at the rates which would be chargeable thereon if imported 
empty. The percentage of alcohol in wines and fruit juices shall be 
determined in such manner as the Secretary of the Treasury shall by 
regulation prescribe. 

297. Ale, porter, and beer, in bottles or jugs, forty cents per gallon, 
but no separate or additional duty shall be assessed on the bottles or 
jugs 5 otherwise than in bottles or jugs, twenty cents per gallon. 

298. Malt extract, fluid, in casks, twenty cents per gallon ; in bottles 
or jugs, forty cents per gallon; solid or condensed, forty per centum ad 
valorem. 

299. Cherry juice and prune juice, or prune wine, and other fruitjuices 
not specially provided for in this Act, containing no alcohol or not 
more than eighteen per centum of alcohol, sixty cents per gallon j if 
containing more than eighteen per centum of alcohol, sixty cents per 
gallon, and in addition thereto two dollars and seven cents per proof 
gallon on the alcohol contained therein. 

300. Ginger ale, ginger beer, lemonade, soda water, and other similar 
beverages containing no alcohol in plain green or colored, molded or 
pressed, glass bottles, containing each not more than three-fourths of 
a pint, eighteen cents per dozen j containing more than three-fourths of 
a pint each and not more than one and one-half pints, twenty-eight 
cents per dozen ; but no separate or additional duty shall be assessed 
on the bottles ; if imported otherwise than in plain green or colored, 
molded or pressed, glass bottles, or in such bottles containing more 
than one and one-half pints each, fifty cents i3er gallon and in addition 
thereto, duty shall be collected on the bottles, or other coverings, at the 
rates which would be chargeable thereon if imported empty. 

301. All mineral waters and all imitations of natural mineral waters, 
and all artificial mineral waters not specially provided for in this Act, 
in green or colored glass bottles, containing not more than one pint, 
twenty cents per dozen bottles. If containing more than one pint and 
not more than one quart, thirty cents per dozen bottles. But no sepa- 
rate duty shall be assessed upon the bottles. If imported otherwise 
than in plain green or colored glass bottles, or if imported in such bot- 
tles containing more than one quart, twenty-four cents per gallon, and 
in addition thereto duty shall be collected upon the bottles or other 
covering at the same rates that would be charged thereon if imported 
empty or separately. 

Schedule I. — Cotton Manufactubes. 

302. Cotton thread and carded yarn, warps or warp yarn, in singles, 
whether on beams or in bundles, skeins or cops, or in any other form, 
except spool thread of cotton hereinafter provided for, not colored, 
bleached, dyed, or advanced beyond the condition of singles by group- 



392 CUSTOMS TARIFFS — ^1846 TO 1897. 

ing or twisting two or more single yarns together, three cents pQT 
pound on all numbers up to and including number fifteen, one-fifth of 
a cent per number per pound on all numbers exceeding number fifteen 
and up to and including number thirty, and one-fourth of a cent per 
number per pound on all numbers exceeding number thirty; colored, 
bleached, dyed, combed or advanced beyond the condition of singles by 
grouping or twisting two or more single yarns together, whether on 
beams, or in bundles, skeins or cops, or in any other form, except spool 
thread of cotton hereinafter provided for, six cents per pound on all 
numbers up to and including number twenty, and on all numbers 
exceeding number twenty and up to number eighty, one-fourth of one 
cent per number per pound; on number eighty and above, three-tenths 
of one cent per number per pound ; cotton card laps, roping, sliver or 
roving, forty-five per centum ad valorem. 

303. Spool thread of cotton, including crochet, darning, and embroid- 
ery cottons on sj^ools or reels, containing on each spool or reel not exceed- 
ing one hundred yards of thread, six cents per dozen; exceeding one 
hundred yards on each spool or reel, for every additional hundred yards 
or fractional part thereof in excess of one hundred, six cents per dozen 
spools or reels ; if otherwise than on spools or reels, one-half of one cent 
for each one hundred yards or fractional part thereof: Provided^ That 
in no case shall the duty be assessed upon a less number of yards than 
is marked on the spools or reels. 

304. Cotton cloth not bleached, dyed, colored, stained, painted, or 
printed, and not exceeding fifty threads to the square inch, counting 
the warp and filling, one cent per square yard ; if bleached, one and 
one-fourth cents per square yard ; if dyed, colored, stained, painted, or 
printed, two cents per square yard. 

305. Cotton cloth, not bleached, dyed, colored, stained, painted, or 
printed, exceeding fifty and not exceeding one hundred threads to the 
square inch, counting the warp and filling, and not exceeding six square 
yards to the pound, one and one-fourth cents per square yard; exceed- 
ing six and not exceeding nine square yards to the pound, one and one- 
half cents per square yard ; exceeding nine square yards to the pound, 
one and three-fourths cents per square yard; if bleached, and not 
exceeding six square yards to the pound, one and one-half cents per 
square yard ; exceeding six and not exceeding nine square yards to the 
pound, one and three-fourths cents per square yard; exceeding nine 
square yards to the pound, two and one-fourth cents per square yard ; 
if dyed, colored, stained, painted, or j)rinted, and not exceeding six 
square yards to the pound, two and three-fourths cents per square 
yard ; exceeding six and not exceeding nine square yards to the pound, 
three and one-fourth cents per square yard; exceeding nine square 
yards to the pound, three and one-half cents per square yard : Frovided, 
That on all cotton cloth not exceeding one hundred threads to the square 
inch, counting the warp and filling, not bleached, dyed, colored, stained, 
painted, or printed, valued at over seven cents per square yard, twenty- 
five per centum ad valorem ; bleached, valued at over nine cents per 
square yard, twenty-five per centum ad valorem; and dyed, colored, 
stained, painted, or printed, valued at over twelve cents per square 
yard, there shall be levied, collected, and paid a duty of thirty per 
centum ad valorem. 

306. Cotton cloth, not bleached, dyed, colored, stained, painted, or 
printed, exceeding one hundred and not exceeding one hundred and 
fifty threads to the square inch, counting the warp and filling, and not 
exceeding four square yards to the pound, one and one-half cents per 



CUSTOMS TARIFFS — 1846 TO 1897. 393 

square yard; exceeding four and not exceeding six square yards to the 
pound, two cents per square yard; exceeding six and not exceeding 
eiglit square yards to the pound, two and one-half cents per square 
yard; exceeding eight square yards to the pound, two and three-fourths 
cents per square yard ; if bleached, and not exceeding four square yards 
to the pound, two and one-half cents per square yard; exceeding four 
and not exceeding six square yards to the pound, three cents per square 
yard ; exceeding six and not exceeding eight square yards to the pound, 
three and one-half cents per square yard ; exceediog eight square yards 
to the pound, three and thi^ee-fourths cents per square yard ; if dyed, 
colored, stained, painted, or printed, and not exceeding four square 
yards to the pound, three and one-half cents per square yard; exceed- 
ing four and not exceeding six square yards to the pound, three and 
three-fourths cents per square yard; exceeding six and not exceeding 
eight square yards to the pound, four and one-fourth cents per square 
yard; exceeding eight square yards to the pound, four and one-hall 
cents per square yard: Provided, That on all cotton cloth exceeding 
one hundred and not exceeding one hundred and fifty threads to the 
square inch, counting the warp and filling, not bleached, dyed, colored, 
stained, painted, or printed, valued at over nine cents per square yard, 
thirty per centum ad valorem; bleached, valued at over eleven cents 
per square yard, thirty-five per centum ad valorem; dyed, colored, 
stained, painted, or printed, valued at over twelve and one-half cents 
per square yard, there shall be levied, collected, and paid a duty of 
thirty-five per centum ad valorem. 

307. Cotton cloth not bleached, dyed, colored, stained, painted, oi 
printed, exceeding one hundred and fifty and not exceeding two hun- 
dred threads to the square inch, counting the warp and filling, and not 
exceeding three and one-half square yards to the pound, two cents per 
square yard; exceeding three and one-half and not exceeding four 
and one-half square yards to the pound, two and three-fourths cents 
per square yard; exceeding four and one-half and not exceeding six 
square yards to the pound, three cents per square yard; exceeding six 
square yards to the pound, three and one-half cents i^er square yard; 
if bleached, and not exceeding three .and one-half square yards to the 
pound, two and three-fourths cents per square yard; exceeding three 
and one-half and not exceeding four and one-half square yards to the 
pound, three and one-half cents per square yard; exceeding four and 
ome-half and not exceeding six square yards to the pound, four cents 
per square yard; exceeding six square yards to the pound^ four and 
one-fourth cents per square yard; if dyed, colored, stained, painted, or 
printed, and not exceeding three and one half square yards to the 
pound, four and one-fourth cents per square yard; exceeding three and 
one-half and not exceeding four and one-half square yards to the 
pound, four and one-half cents per square yard; exceeding four and 
one-half and not exceeding six square yartls to the pound, four and 
three-fourths cents per square yard; exceeding six square yards to the 
pound, five cents per square yard : Provided, That on all cotton cloth 
exceeding one hundred and fifty and not exceeding two hundred 
threads to the square inch, counting the warp and filling, not bleached, 
dyed, colored, stained, painted, or printed, valued at over ten cents per 
square yard, thirty-five per centum ad valorem; bleached, valued at 
over twelve cents per square yard, thirty- five per centum ad volorem ; 
dyed, colored, stained, painted, or printed, valued at over twelve and 
one-half cents per square yard, there shall be levied, collected, and paid 
a duty of forty per centum ad valorem. 



394 CUSTOMS TABIFFS — 1846 TO 1897. 

308. Cotton clotli not bleached, dyed, colored, stained, painted, or 
printed, exceeding two hundred and not exceeding three hundred threads 
to the square inch, counting the warp and filling, and not exceeding^- 
two^and one half square yards to the pound, three and one-half cents 
per square yard; exceeding two and one-lialf and not exceeding three 
and one-half square yards to the pound, four cents per square yard; 
exceeding three and one-half and not exceeding live square yards to 
the pound, four and one-half cents per square yard; exceeding five 
square yards to the pound, five cents per square yard; if bleached, and 
not exceeding two and one-half square yards to the pound, four and 
one-half cents per square yard; exceeding two and one-half and not 
exceeding three and one-half square yards to the i3ound, five cents per 
square yard ; exceeding three and one-half and not exceeding five square 
yards to the pound, five and one-half cents per square yard; exceeding 
five square yards to the pound, six cents per square yard; if dyed, col- 
ored, stained, painted, or printed, and not exceeding three and one- 
half square yards to the pound, six and one-fourth cents per square 
yard; exceeding three and one-half square yards to the pound, seven 
cents per square yard : Provided, That on all such cotton cloths not 
bleached, dyed, colored, stained, painted, or printed, valued at over 
twelve and one-half cents per square yard; bleached, valued at over 
fifteen cents per square yard; and. dyed, colored, stained, painted, or 
printed, v^alued at over seventeen and one-half cents per square yard, 
there shall be levied, collected, and paid a duty of forty per centum ad 
valorem. 

309. Cotton cloth not bleached, dyed, colored, stained, painted, or 
printed, exceeding three hundred threads to the square inch, counting 
the warp and filling, and not exceeding two square yards to the iDound, 
four cents per square yard; exceeding tvro and not exceeding three 
square yards to the pound, four and one-half cents per square 
yard; exceeding three and not exceeding four square yards to the 
j)Ound, five cents per square yard; exceeding four square yards to the 
I)ound, five and one-half cents per square yard; if bleached and not 
exceeding two square yards to the pound, five cents i)er square yard; 
exceeding two and not exceeding three square yards to the pound, five 
and one-half cents per square yard ; exceeding three and not exceeding 
four square yards to the pound, six cents per square yard; exceeding 
four square yards to the pound, «ix and one-half cents per square yard; 
if dyed, colored, stained, painted, or printed, and not exceeding three 
square yards to the pound, six and one-half cents per square yard; 
exceeding three square yards to the pound, eight cents per square yard: 
Provided, That on all such cotton cloths not bleached, dyed, colored, 
stained, painted, or printed, valued at over fourteen cents per square 
yard ; bleached, valued at over sixteen cents per square yard ; and 
dyed, colored, stained, i)ainted, or printed, valued at over twenty cents 
per square yard, there shall be levied, -collected, and paid a duty of 
forty per centum ad valorem. 

310. The term cotton cloth, or cloth, wherever used in the paragraphs 
of this schedule, unless otherwise specially provided for, shall be held 
to include all woven fabrics of cotton in the piece or otherwise, whether 
figured, fancy, or plain, the warp and filling threads of which can be 
counted by unraveling or other practicable means. 

311. Cloth, composed of cotton or other vegetable fiber and silk, 
whether known as silk-striped sleeve linings, silk stripes, or otherwise, 
of which cotton is the component material of chief value, eight cents 
per square yard and thirty per centum ad valorem: Provided, That 



CUSTOMS TARIFFS — 1846 TO 189'7. $95 

no sucli clotli shall pay a less rate of duty than fifty per centum ad 
valorem. Cotton clotli, filled or coated, three cents per square yard 
and twenty per centum ad valorem. 

312. Handkerchiefs or mufflers composed of cotton, whether in the 
piece or otherwise and whether finished or unfinished, if not hemmed, 
or hemmed only, shall pay the same rate of duty on the cloth con- 
tained therein as is imposed on cotton cloth of the same description, 
weight, and count of threads to the square inch; but such handker- 
chiefs or mufflers shall not pay a less rate of duty than forty-five per 
centum ad valorem. If such handkerchiefs or mufflers are hemstitched, 
or imitation hemstitched, or revered, or liave drawn threads, they shall 
pay a duty of ten per centum ad valorem in addition to the duty here- 
inbefore prescribed, and in no case less than fifty-five per centum ad 
valorem; if such handkerchiefs or mufflers are embroidered in any 
manner, whether with an initial letter, monogram, or otherwise, by 
hand or machinery, or are tamboured, appliqued, or trimmed wholly or 
in part with lace or with tucking or insertion, they shall not pay a less 
rate of duty than sixty per centum ad valorem, 

"313. Cotton cloth in which other than the ordinary warp and fill- 
ing threads have been introduced in the process of weaving to form a 
figure, whether known as lappets or otherwise, and whether unbleached, 
bleached, dyed, colored, stained, painted, or printed^ shall pay, in addi- 
tion to the duty herein provided for other cotton cloth of the same 
description, or condition, weight, and count of threads to the square 
inch, one cent per square j^ard if valued at not more than seven cents 
per square yard, and two cents per square yard if valued at more than 
seven cents per square yard. 

314. Clothing, ready-made, and articles of wearing apparel of every 
description, including neck-ties or neckwear composed of cotton or 
other vegetable fiber, or of which cotton or other vegetable fiber is the 
component material of chief value, made up or manufactured, wholly 
or in part, by the tailor, seamstress, or manufacturer, and not other- 
wise provided for in this Act, fifty per centum ad valorem : Provided, 
That any outside garment provided for in this paragrai)h having india- 
rubber as a component material shall pay a duty of fifteen cents per 
pound and fifty per centum ad valorem. 

315. Plushes, velvets, velveteens, corduroys, and all pile fabrics, cut 
or uncut; any of the foregoing composed of cotton or other vegetable 
fiber, not bleached, dyed, colored, stained, painted, or printed, nine 
cents per square yard and twenty-five per centum ad valorem; if 
bleached, dyed, colored, stained, painted, or printed, twelve cents per 
square yard and twenty-five per centum ad valorem: Provided, That 
corduroys composed of cotton or other vegetable fiber, weighing seven 
ounces or over per square yard, shall pay a duty of eighteen cents per 
square yard and twenty-five per centum ad valorem : Provided furtlier, 
That manufactures or articles in any form including such as are com- 
monly known as bias dress facings or skirt bindings, made or cut from 
plushes, velvets, velveteens, corduroys, or other pile fabrics composed 
of cotton or other vegetable fiber, shall be subject to the foregoing rates 
of duty and in addition thereto ten per centum ad valorem : Provided 
further, That none of the articles or fabrics provided for in this para- 
graph shall pay a less rate of duty than forty-seven and one-half per 
centum ad valorem. 

316. Curtains, table covers, and all articles manufactured of cotton 
chenille or of which cotton chenille is the component material of chief 
value, fifty per centum ad valorem. 



396 CUSTOMS TARIFFS — ^1846 TO 1897. 

317. stockings, hose and half-hose, made on knitting machines or 
frames, composed of cotton or other vegetable liber, and not otherwise 
specially provided for in this Act, thirty per centam ad valorem. 

318. Stockings, hose and half-hose, selvedged, fashioned, narrowed, 
or shaped wholly or in part by knitting machines or frames, or knit by 
hand, including such as are commercially known as seamless stockings, 
hose and half-hose, and clocked stockings, hose or half-hose, all of the 
above composed of cotton or other vegetable fiber, finished or unfin- 
ished, valued at not more than one dollar per dozen pairs, fifty cents 
per dozen pairs; valued at more than one dollar per dozen pairs, and 
not more than one dollar and fifty cents per dozen pairs, sixty cents 
per dozen pairs ; valued at more than one dollar and fifty cents per 
dozen pairs, and not more than two dollars per dozen pairs, seventy 
cents per dozen pairs; valued at more than two dollars per dozen pairs, 
and not more than three dollars per dozen x^airs, one dollar and twenty 
cents per dozen pairs ; valued at more than three dollars per dozen 
pairs and not more than five dollars per dozen pairs, two dollars per 
dozen pairs; and in addition thereto, upon all the foregoing, fifteen per 
centum ad valorem; valued at more than five dollars per dozen pairsj 
fifty-five per centum ad valorem. 

319. Shirts and drawers, pants, vests, union suits, combination suits, 
tights, sweaters, corset covers and all underwear of every description 
made Avholly or in part on knitting machines or frames, or knit by 
hand, finished or unfinished, not including stockings, hose and half- 
hose, composed of cotton or other vegetable fiber, valued at not more 
than one dollar and fifty cents per dozen, sixty cents per dozen and 
fifteen per centum ad valorem ; valued at more than one dollar and 
fifty cents p>er dozen and not more than three dollars per dozen, one 
dollar and" ten cents per dozen, and in addition thereto fifteen per 
centum ad valorem ; valued at more than three dollars per dozen and 
not more than five dollars per dozen, one dollar and fifty cents per 
dozen, and in addition thereto twenty-five per centum ad valorem; 
valued at more than five dollars per dozen and not more than seven 
dollars per dozen, one dollar and seventy- five cents per dozen, and in 
addition thereto thirty-five per centum ad valorem ; valued at more 
than seven dollars per dozen and not more than fifteen dollars per 
dozen, two dollars and twenty-five cents per dozen, and in addition 
thereto thirty-five per centum ad valorem ; valued above fifteen dollars 
per dozen, fifty per centum ad valorem. 

320. Bandings, beltings, bindings, bone casings, cords, garters, lin- 
ing for bicycle tires, ribbons, suspeuders and braces, tapes, tubing, and 
webs or webbing, any of the foregoing articles made of cotton or other 
vegetable fiber, whether composed in part of india-rubber or otherwise, 
and not embroidered by hand or machinery, forty-five per centum ad 
valorem; spindle banding, woven, braided or twisted lamp, stove, or 
candle wicking made of cotton or other vegetable fiber, ten cents per 
pound and fifteen per centum ad valorem; loom harness or healds made 
of cotton or other vegetable fiber, or of which cotton or other vegetable 
fiber is the component material of chief value, fifty cents per pound and 
twenty-five per centum ad valorem ; boot, shoe, and corset lacings made 
of cotton or other vegetable fiber, twenty-five cents per x)ound and 
fifteen per centum ad valorem; labels, for garments or other articles, 
composed of cotton or other vegetable fiber, fifty cents per pound and 
thirty per centum ad valorem. 

321. Cotton table damask, forty per centum ad valorem j cotton duck, 
thirty-five per centum ad valorem. 



CUSTOMS TARIFFS — 1846 TO 1897. 397 

322. All manufactures of cotton not specially provided for in this Act, 
forty-five per centum ad valorem. 

Schedule J. — Flax, Hemp, and Jute, and Manufactures of. 

323. Flax straw, five dollars per ton. 

324. Flax, not hackled or dressed, one cent per pound. 

325. FlaXj hackled, known as " dressed line," three cents per pound. 

326. Tow of flax, twenty dollars per ton. 

327. Hemp, and tow of hemp, twenty dollars per ton; hemp, hackled, 
known as ''line of hemp," forty dollars per ton. 

328. Single yarns made of jute, not finer than five lea or number, one 
cent per pound and ten per centum ad valorem ; if finer than five lea or 
number, thirty-five per centum ad valorem. 

329. Cables and cordage, composed of istle, Tampico fiber, manila, 
sisal grass or sunn, or a mixture of these or any of them, one cent per 
pound; cables and cordage made of hemp, tarred or untarred, two 
cents per pound. 

330. Threads, twines, or cords, made from yarn not finer than five lea 
or number, composed of flax, hemp, or ramie, or of which these sub- 
stances or either of them is the component material of chief value, thir- 
teen cents per pound; if made from yarn finer than five lea or number^ 
three-fourths of one cent per pound additional for each lea or number, 
or part of a lea or number, in excess of five. 

331. Single yarns in the gray, made of flax, hemp, or ramie, or a 
mixture of any of them, not finer than eight lea or number, seven cents 
per pound; finer than eight lea or number and not finer than eighty lea 
or number, forty per centum ad valorem; single yarns, made of flax, 
hemp, or ramie, or a mixture of any of them, finer than eighty lea or num- 
ber, fifteen per centum ad valorem. 

332. Flax gill netting, nets, webs, and seines shall pay the same duty 
per pound as is imposed in this schedule upon the thread, twine, or 
cord of which they are made, and in addition thereto twenty- five per 
centum ad valorem. 

333. Floor mattings, plain, fancy or figured, manufactured from straw, 
round or split, or other vegetable substances not otherwise provided for, 
including what are commonly known as Chinese, Japanese, and India 
straw mattings, valued at not exceeding ten cents per square yard, 
three cents per square yard; valued at exceeding ten cents per square 
yard, seven cents per square yard and twenty-five per centum ad 
valorem. 

334. Carpets, carpeting, mats and rugs made of flax, hemp, jute, or 
other vegetable fiber (except cotton), valued at not exceeding fifteen 
cents per square yard, five cents per square yard and thirty-five per 
centum ad valorem ; valued above fifteen cents per square yard, ten cents 
per square yard and thirty-five per centum ad valorem. 

335. Hydraulic hose, made in whole or in part of flax, hemp, ramie, 
or jute^ twenty cents per pound. 

336. Tapes composed wholly or in part of flax, woven with or without 
metal threads, on reels, spools, or otherwise, and designed expressly 
for use in the manufacture of measuring tapes, forty per centum ad 
valorem. 

337. Oilcloth for floors, stamped, painted, or printed, including lino- 
leum or corticene, figured or plain, and all other oilcloth (except silk 
oilcloth) under twelve feet in width not specially provided for herein, 
eight cents per square yard and fifteen per centum ad valorem ; oil 



398 CUSTOMS TABIFFS — 1846 TO 1897. 

cloth for floors and linoleum or corticene, twelve feet and over in width, 
inlaid linoleum or corticene, and cork carpets, twenty cents per square 
yard and twenty per centum ad valorem; waterproof cloth, composed 
of cotton or other vegetable fiber, whether composed in part of india- 
rubber or otherwise, ten cents per square yard and twenty per centum 
ad valorem, 

338. Shirt collars and cuffs, composed of cotton, forty-five cents per 
dozen pieces and fifteen per centum ad valorem ; composed in whole or 
in part of linen, forty cents per dozen pieces and twenty per centum ad 
valorem. 

' 339. Laces, lace window curtains, tidies, pillow shams, bed sets, 
insertings, flouncings, and other lace articles; handkerchiefs, napkins, 
wearing apparel, and other articles, made wholly or in part of lace, 
or in imitation of lace; nets or nettings, veils and veilings, etamines, 
vitrages, neck rufflings, ruchings, tuckings, flutings, and quillings; 
embroideries and all trimmings, including braids, edgings, insertings, 
flouncings, galloons, gorings, and bands; wearing apparel, handker- 
chiefs, and other articles or fabrics embroidered in any manner by hand 
or machinery, whether with a letter, monogram, or otherwise; tam- 
boured or appliqueed articles, fabrics or wearing apparel; hemstitched 
or tucked flouncings or skirtings, and articles made wholly or in part 
of rufflings, tuckings, or ruchings ; all of the foregoing, composed wholly 
or in chief value of flax, cotton, or other vegetable fiber, and not else- 
where specially provided for in this Act, whether composed in part of 
India rubber or otherwise, sixty i^er centum ad valorem: Provided^ 
That no wearing apparel or other article or textile fabric, when embroid- 
ered by hand or machinery, shall pay duty at a less rate than that 
imposed in any schedule of this Act upon any embroideries of the mate- 
rials of which such embroidery is composed. 

340. Lace window curtains, pillow shams, and bed sets, finished or 
unfinished, made on the Nottingham lace-curtain machine or on the 
Nottingham warp machine, and composed of cotton or other vegetable 
fiber, when counting five points or spaces between the warp threads to 
the inch, one cent per square yard ; when counting more than five such 
points or spaces to the inch, one-half of one cent i)er square yard in 
addition for each such point or space to the inch in excess of five; and 
in addition thereto, on all the foregoing articles in this paragraph, 
twenty per centum ad valorem: Provided^ That none of the above- 
named articles shall pay a less rate of duty than fifty per centum ad 
valorem. 

341. Plain woven fabrics of single jute yarns, by whatever name 
known, not exceeding sixty inches in width, weighing not less than six 
ounces per square yard and not exceeding thirty threads to the square 
inch, counting the warp and filling, five-eighths of one cent per pound 
and fifteen per centum ad valorem; if exceeding thirty and not exceed- 
ing fifty-five threads to the square inch, counting the warp and filling, 
seven-eighths of one cent per pound and fifteen per centum ad valorem. 

342. All pile fabrics of which flax is the component material of chief 
value, sixty per centum ad valorem. 

343. Bags or sacks made from plain woven fabrics, of single jute 
yarns, not dyed, colored, stained, painted, printed, or bleached, and 
not exceeding thirty threads to the square inch, counting the warp and 
filling, seven-eighths of one cent per pound and fifteen per centum ad 
valorem. 

344. Bagging for cotton, gunny cloth, and similar fabrics, suitable 
for covering cotton, composed of single yarns made of jute, jute butts, 



CUSTOMS TAEIFFS — 1846 TO 1897. 399 

or hemp, not bleached, dyed, colored, stained, painted, or printed, not 
exceeding" sixteen threads to the square inch, counting the warp and 
filling, and weighing not less than fifteen ounces per square yard, 
six tenths of one cent per square yard. 

345. Handkerchiefs composed of flax, hemp, or ramie, or of which 
these substances, or either of them, is the component material of chief 
value, whether in the piece or otherwise, and whether finished or unfin- 
ished, not hemmed or hemmed only, fifty per centum ad valorem ; if 
hemstitched, or imitation hemstitched, or revered, or with drawn 
threads, but not embroidered or initialed, fifty- five per centum ad 
valorem. / 

346. Woven fabrics or articles not specially provided for in this Act, 
composed of flax, hemp, or ramie, or of which these substances or either 
of them is the component material of chief value, weighing four and 
one-half ounces or more per square yard, when containing not more than 
sixty threads to the square inch, counting the warp and filling, one and 
three-fourths cents per square yard; containing more than sixty and not 
more than one hundred and twenty threads to the square inch, two and 
three-fourths cents per square yard ; containing more than one hundred 
and twenty and not more than one hundred and eighty threads to the 
square inch, six cents per square yard; containing more than one hun- 
dred and eighty threads to the square inch, nine cents per square yard, 
and in addition thereto, on all the foregoing, thirty per centum ad 
valorem : Provided, That none of the foregoing articles in this para- 
graph shall pay a less rate of duty than fifty per centum ad valorem. 
Woven fabrics of flax, hemp, or ramie, or of which these substances or 
either of them is the component material of chief value, including such 
as is known as shirting cloth, weighing less than four and one-half 
ounces per square yard and containing more than one hundred threads 
to the square inch, counting the warp and filling, thirty- five per centum 
ad valorem. 

347. All manufactures of flax, hemp, ramie, or other vegetable fiber, 
or of which these substances, or either of them, is the component mate- 
rial of chief value, not specially provided for in this Act, forty-five per 
centum^ ad valorem. 

Schedule K. — Wool and Manufactures of Wool. 

- 348. All wools, hair of the camel, goat, alpaca, and other like ani- 
mals shall be divided, for the purpose of fixing the duties to be charged 
thereon, into the three following classes: 

349. Class one, that is to say, merino, mestiza, metz, or metis wools, 
or other wools of Merino blood, immediate or remote, Down clothing 
wools, and wools of like character with any of the preceding, including 
Bagdad wool, China lamb's wool, Castel Branco, Adrianople skin wool 
or butcher's wool, and such as have been heretofore usually imported 
into the United States from Buenos Ayres, New Zealand, Australia, 
Cape of Good Hope, Eussia, Great Britain, Canada, Egypt, Morocco, 
and elsewhere, and all wools not hereinafter included in classes two 
and three. 

350. Class two, that is to say, Leicester, Cotswold, Lincolnshire, 
Down combing wools, Canada long wools, or other like combing wools 
of English blood, and usually known by the terms herein used, and 
also hair of the camel, Angora goat, alpaca, and other like animals. 

351. Class three, that is to say, Donskoi, native South American, 
Cordova^ Valparaiso, native SmyrEa, Eussian camePs hair, and all such 



400 CUSTOMS TARIFFS — 1846 TO 1897. 

wools of like character as hare been heretofore usually imported into 
the United States from Turkey, Greece, Syria, and elsewhere, excepting 
improved wools hereinafter jDrovided for. 

352. The standard samples of all wools which are now or may be here- 
after dei)osited in the principal custom-houses of the United States, 
under the authority of the Secretary of the Treasury, shall be the 
standards for the classification of wools under this Act, and the Secre- 
tary of the Treasury is authorized to renew these standards and to 
make such additions to them from time to time as may be required, 
and he shall cause to be deposited like standards in other custom- 
houses of the United States when they may be needed. 

353. Whenever wools of class three shall have been improved by the 
admixture of Merino or English blood, from their present character as 
represented by the standard samples now or hereafter to be deposited 
in the principal custom-houses of the United States, such improved 
wools shall be classified for duty either as class one or as class two, as 
the case may be. 

354. The duty on wools of the first class which shall be imported 
washed shall be twice the amount of the duty to which they would be 
subjected if imported unwashed ; and the duty on wools of the first and 
second classes which shall be imported scoured shall be three times the 
duty to which they would be subjected if imported unwashed. The 
duty on wools of the third class, if imT)orted in condition for use in 
carding or spinning into yarns, or which shall not contain more than 
eight per cent of dirt or other foreign substance, shall be three times 
the duty to which they would otherwise be subjected. 

355. Unwashed wools shall be considered such as shall have been 
shorn from the sheep without any cleansing; that is, in their natural 
condition. Washed wools shall be considered such as have been washed 
with water only on the sheep's back, or on the skin. Wools of the 
first and second classes washed in any other manner than on the sheep's 
back or on the skin shall be considered as scoured wool. 

356. The duty upon wool of the sheep or hair of the camel, Angora 
goat, alpaca, and other like animals, of class one and class two, which 
shall be imported in any other than ordinary condition, or which has 
been sorted or increased in value by the rejection of any part of the 
original fleece, shall be twice the duty to which it would be otherwise 
subject: Frovided, That skirted wools as imported in eighteen hundred 
and ninety and prior thereto are hereby excepted. The duty upon wool . 
of the sheep or hair of the camel. Angora goat, alpaca, and other hke 
animals of any class which shall be changed in its character or condi- 
tion for the purpose of evading the duty, or which shall be reduced in 
value by the admixture of dirt or any other foreign substance, shall be 
twice the duty to which it would be otherwise subject. When the duty 
assessed upon any wool equals three times or more that which would be 
assessed if said wool was imported unwashed, the duty shall not be 
doubled on account of the wool being sorted. If any bale or package 
of wool or hair specified in this Act invoiced or entered as of any speci- 
fied class, or claimed by the imx3orter to be dutiable as of any specified 
class, shall contain any wool or hair subject to a higher rate of duty 
than the class so specified, the whole bale or package shall be subject 
to the highest rate of duty chargeable on wool of the class subject to 
such higher rate of duty, and if any bale or package be claimed by the 
importer to be shoddy, mungo, flocks, wool, hair, or other material of 
any class specified in this Act, and such bale contain any admixture of 
any one or more of said materiais^ ov of any other material, the whale 



CUSTOMS TAEIPFS — 1846 TO 1897. 401 

bale or package shall be subject to duty at the highest rate imposed 
upon any article in said bale or package. 

357. The duty upon all wools and hair of the first class shall be 
eleven cents per pound, and upon all wools or hair of the second class 
twelve cents per pound. 

358. On wools of the third class and on camel's hair of the third 
class the value whereof shall be twelve cents or less per pound, the 
duty shall be four cents per pound. 

359. On wools of the third class, and on camel's hair of the third 
class, the value whereof shall exceed twelve cents per pound, the duty 
shall be seven cents per pound. 

360. The duty on wools on the skin shall be one cent less per pound 
than is imposed in this schedule on other wools of the same class and 
condition, the quantity and value to be ascertained under such rules as 
the Secretary of the Treasury may prescribe. 

361. Top waste, slubbing waste, roving waste, ring waste, and gar- 
netted waste, thirty cents per pound. 

362. Shoddy, twenty-five cents per pound; noils, wool extract, yarn 
waste, thread waste, and all other wastes composed wholly or in part 
of wool, and not specially provided for in this Act, twenty cents per 
pound. 

363. Woolen rags, mungo, and flocks, ten cents per pound. 

364. Wool and hair which have been advanced in any manner or by 
any process of manufacture beyond the washed or scoured condition, 
not specially provided for in this Act, shall be subject to the same 
duties as a^re imposed upon manufactures of wool not specially provided 
for in this Act. 

365. On yarns made wholly or in part of wool, valued at not more 
than thirty cents per pound, the duty per pound shall be two and one- 
half times the duty imposed by this Act on one pound of unwashed 
wool of the first class ; valued at more than thirty cents per pound, the 
duty per pound shall be three a.nd one-half times the duty imposed by 
this Act on one pound of unwashed wool of the first class, and in addi- 
tion thereto, upon all the foregoing, forty per centum ad valorem. 

366. On cloths, knit fabrics, and all manufactures of every descrip- 
tion made wholly or in part of wool, not specially provided for in this 
Act, valued at not more than forty cents per pound, the duty per pound 
shall be three times the duty imposed by this Act on a pound of 
unwashed wool of the first class -, valued at above forty cents per pound 
and not above seventy cents per pound, the duty per pound shall be 
four times the duty imposed by this Act on one pound of unwashed 
wool of the first class, and in addition thereto, upon all the foregoing, 
fifty per centum ad valorem ; valued at over seventy cents per pound, 
the duty per pound shall be four times the duty imposed by this Act on 
one pound of unwashed wool of the first class and fifty-five per centum 
ad valorem. 

367. On blankets, and flannels for underwear composed wholly or in 
part of wool, valued at not more than forty cents per pound, the duty 
per pound shall be the same as the duty imposed by this Act on two 
pounds of unwashed wool of the first class, and in addition thereto 
thirty per centum ad valorem ; valued at more than forty cents and not 
more than fifty cents per pound, the duty per pound shall be three 
times the duty imposed by this Act on one pound of unwashed wool of 
the first class, and m addition thereto thirty-five per centum ad valorem. 
On blankets composed wholly or iii part of wool, valued at more than 
fifty cents per pound, the duty per pound shall be three times the duty 

64467— S. Doc. 547, 60-2 26 



402 CUSTOMS TARIFFS — 1846 TO 1897. 

imposed by this Act on one pound of unwashed wool of the first class, 
and in addition thereto forty per centum ad valorem. Flannels com- 
posed whollj^ or in part of wool, valued at above fifty cents per pound, 
shall be classified and pay the same duty as women's and children's 
dress goods, coat linings, Italian cloths, and goods of similar character 
and descrii)tion provided by this Act: Provided, That on blankets over 
three yards in length the same duties shall be paid as on cloths. 

368. On women's and children's dress goods, coat linings, Italian 
cloths, and goods of similar description and character of which the 
warp consists wholty of cotton or other vegetable material with the 
remainder of the fabric composed wholly or in part of wool, valued at 
not exceeding fifteen cents per square yard, the duty shall be seven 
cents per square yard 5 valued at more than fifteen cents per square 
yard, the duty shall be eight cents per square yard 5 and in addition 
thereto on all the foregoing valued at not above seventy cents per 
pound, fifty per centum ad valorem ; valued above seventy cents per 
pound, fifty-five per centum ad valorem: Frovidedj That on all the 
foregoing, weighing over four ounces per square yard, the duty shall 
be the same as imposed by this schedule on cloths. 

369. On women's and children's dress goods, coat linings, Italian 
cloths, bunting, and goods of similar description or character composed 
wholly or in part of wool, and not specially provided for in this Act, 
the duty shall be eleven cents per square yard; and in addition thereto 
on all the foregoing valued at not above seventy cents per pound, fifty 
per centum ad valorem ; valued above seventy cents per pound, fifty- 
five per centum ad valorem : Frovided, That on all the foregoing, weigh- 
ing over four ounces per square yard, the duty shall be the same as 
imposed by this schedule on cloths. 

370. On clothing, ready-made, and articles of wearing apparel of 
every descrii)tion, including shawls whether knitted or woven, and 
knitted articles of every description, made up or manufactured wholly 
or in part, felts not woven and not specially provided for in this Act, 
composed wholly or in part of wool, the duty per pound shall be four 
times the duty imposed by this Act on one pound of unwashed wool of 
the first class, and in addition thereto sixty i3er centum ad valorem. 

371 e Webbings, gorings, suspenders, braces, bandings, beltings, 
bindings, braids, galloons, edgings, insertings, flouncings, fringes, 
gimps, cords, cords and tassels, laces and other trimmings and articles 
made wholly or in part of lace, embroideries and articles embroidered 
by hand or machinery, head nets, netting, buttons or barrel buttons or 
buttons of other forms for tassels or ornaments, and manufactures of 
wool ornamented with beads or spangles of whatever material com- 
posed, any of the foregoing made of wool or of which wool is a com- 
ponent material, whether composed in part of india-rubber or otherwise, 
fifty cents per pound and sixty per centum ad valorem. 

372. Aubusson, Axminster, moquette, and chenille carpets, figured 
or plain, and all carpets or carx:>eting of like character or description, 
sixty cents per square yard, and in addition thereto forty per centum 
ad valorem, 

373. Saxony, Wilton, and Tournay velvet carpets, figured or plain, 
and all carpets or carpeting of like character or description, sixty cents 
per square yard, and in addition thereto forty per centum ad valorem. 

374. Brussels carpets, figured or plain, and all carpets or carpeting 
of like character or description, forty-four cents per square yard, and 
in addition thereto forty per centum ad valorem. 

375. Velvet and tapestry velvet carpets, figured or plain, printed on 



CUSTOMS TARIFES — 1846 TO 1897. 403 

the warp or otherwise, and all carpets or carpeting of like character or 
description, forty cents per square yard, and in addition thereto forty 
per centum ad valorem. 

376. Tapestry Brussels carpets, figured or plain, and all carpets or 
carpeting of like character or description, printed on the warp or other- 
wise, twenty-eight cents per square yard, and in addition thereto forty 
per centum ad valorem. 

377. Treble ingrain, three-ply, and all chain Venetian carpets, twenty- 
two cents per square yard, and in addition thereto forty per centum 
ad valorem. 

378. Wool Dutch and two-ply ingrain carpets, eighteen cents per 
square yard, and in addition thereto forty per centum ad valorem. 

379. Carpets of every'description woven whole for rooms, and Oriental, 
Berlin, Aubusson, Axminster, and similar rugs, ten cents per square 
foot and in addition thereto, forty per centum ad valorem. 

380. Druggets and bookings, printed, colored, or otherwise, twenty- 
two cents per square yard, and in addition thereto forty per centum ad 
valorem. 

381. Carpets and carpeting of wool, flax, or cotton, or composed in 
part of either, not specially provided for in this Act, fifty per centum 
ad valorem. 

382. Mats, rugs for floors, screens, covers, hassocks, bed sides, art 
squares, and other portions of carpets or carpeting made wholly or in 
part of wool, and not specially provided for in this Act, shall be sub- 
jected to the rate of duty herein imposed on carpets or carpetings of 
like character or description. 

383. Whenever, in any schedule of this Act, the word ^^ wool" is used 
in connection with a manufactured article of which it is a component 
material, it shall be held to include wool or hair of the sheep, camel, 
goat, alpaca or other animal, whether manufactured by the woolen, 
worsted, felt, or any other process. 

Schedule L.— Silks and Silk Goods. 

384. Silk partially manufactured from cocoons or from waste silk, and 
not further advanced or manufactured than carded or combed silk, 
forty cents per pound. 

385. Thrown silk, not more advanced than singles, tram, organzine, 
sewing silk, twist, floss, and silk threads or yarns of every description, 
except spun silk, thirty per centum ad valorem; spun silk in skeins, 
cops, warps, or on beams, valued at not exceeding one dollar per pound, 
twenty cents per pound and fifteen per centum ad valorem; valued at 
over one dollar per pound and not exceeding one dollar and fifty cents 
per pound, thirty cents i)er pound and fifteen per centum ad valorem; 
valued at over one dollar and fifty cents per pound and not exceeding 
two dollars per pound, forty cents per pound and fifteen per centum ad 
valorem; valued at over two dollars per pound and not exceeding two 
dollars and fifty cents per pound, fifty cents per pound and fifteen per 
centum ad valorem ; valued at over two dollars and fifty cents per pound, 
sixty cents per pound and fifteen per centum ad valorem ; but in no 
case shall the foregoing articles pay a less rate of duty than thirty-five 
per centum ad valorem. 

386. Velvets, velvet or plush ribbons, chenilles, or other pile fabrics, 
cut or uncut, composed of silk, or of which silk is the component 
material of chief value, not specially provided for in this Act, one dol- 
lar and fifty cents per i)ound and fifteen per centum ad valorem; 



404 CUSTOMS TARIFFS — 1846 TO 1897. 

plushes, composed of silk, or of whicli silk is the component material 
of chief value, one dollar per pound and fifteen per centum ad valorem j 
but in no case shall the foregoing articles pay a less rate of duty than 
fifty per centum ad valorem. 

387. Woven fabrics in the piece, not specially provided for in this 
Act, weighing not less than one and one-third ounces per square yard 
and not more than eight ounces per square yard, and containing not 
more than twenty per centum in weight of silk, if in the gum, fifty 
cents per pound, and if dyed in the piece, sixty cents per pound; if 
containing more than twenty per centum and not more than thirty 
per centum in weight of silk, if in the gum, sixty-five cents per pound, 
and if dyed in the piece, eighty cents per pound; if containing more 
than thirty per centum and not more than forty-five per centum in 
weight of silk, if in the gum, ninety cents per pound, and if dyed in 
the piece, one dollar and ten cents per x^ound; if dyed in the thread 
or yarn and containing not more than thirty per centum in weight of 
silk, if black (except selvedges), seventy -five cents per pound, and if 
other than black, ninety cents per pound; if containing more than 
thirty and not more than forty-five per centum in weight of silk, if 
black (except selvedges), one dollar and ten cents per pound, and if 
other than black, one dollar and thirty cents per pound; if containing 
more than forty five -pev centum in weight of silk, or if composed 
wholly of silk, if dyed in the thread or yarn and weighted in the dye- 
ing go as to exceed the original weight of the raw silk, if black (except 
selvedges), one dollar and fifty cents per pound, and if other than 
black, two dollars and twenty-five cents per pound; if dyed in the 
thread or yarn, and the weight is not increased by dyeing beyond the 
original weight of the raw silk, three dollars per pound; if in the gum, 
two dollars and fifty cents per pound; if boiled off", or dyed in the 
piece, or printed, three dollars per pound ; if weighing less than one 
and one-third ounces and more than one-third of an ounce per square 
yard, if in the gum, or if dyed in the thread or yarn, two and one-half 
dollars per pound; if weighing less than one and one-third ounces and 
more than one-third of an ounce per square yard, if boiled off, three 
dollars per pound; if dyed or printed in the piece, three dollars and 
twenty-five cents per pound; if weighing not more than one- third of 
an ounce per square yard, four dollars and fifty cents i>er pound; but 
in no case shall any of the foregoing fabrics in this paragraph pay a 
less rate of duty than fifty per centum ad valorem. 

388. Handkerchiefs or mufflers comx)osed wholly or in part of silk, 
whether in the piece or otherwise, finished or unfinished, if not hemmed 
or hemmed only, shall pay the same rate of duty as is imposed on goods in 
the piece of the same description, weight, and condition as provided for 
in this schedule; but such handkerchiefs or mufflers shall not pay a less 
rate of duty than fifty per centum ad valorem ; if such handkerchiefs 
or mufflers are hemstitched or imitation hemstitched, or revered or have 
drawn threads, or are embroidered in any manner, whether with an 
initial letter, monogram, or otherwise, by hand or machinery, or are 
tamboured, appliqued, or are made or trimmed wholly or in part with 
lace, or with tucking or insertion, they shall pay a duty of ten per centum 
ad valorem in addition to the duty hereinbefore prescribed, and in no 
case less than sixty per centum ad valorem. 

389. Bandings, including hat bands, beltings, bindings, bone casings, 
braces, cords, cords and tassels, garters, gorings, suspenders, tubings, 
and webs and webbings, composed wholly or in part of silk, and whether, 
composed in part of india-rubber or otherwise, if not embroidered in 
any manner by hand or machinery, fifty per centum ad valorem. 



CUSTOMS TARIFFS — 1846 TO 1897. 405 

390. Laces, and articles made wholly or in part of lace, edgings, 
insertings, galloons, chiifon or other flouucings, nets or nettings and 
veilings, neck rufflings, ruchings, braids, fringes, trimmings, embroid- 
eries and articles embroidered by hand or machinery, or tamboured or 
appliqued, clothing ready made, and articles of wearing apparel of 
every description, including knit goods, made up or manufactured in 
whole or in part by the tailor, seamstress, or manufacturer; all of the 
above-named articles made of silk, or of which silk is the component 
material of chief value, not specially provided for in this Act, and silk 
goods ornamented with beads or spangles, of whatever material com- 
posed, sixty per centum ad valorem: Provided, That any wearing 
apparel or other articles provided for in this paragraph (except gloves) 
when composed in part of india-rubber, shall be subject to a duty of 
sixty per centum ad valorem. 

391. All manufactures of silk, or of which silk is the component 
material of chief value, including such as have india-rubber as a com- 
ponent material, not specially provided for in this Act, and allJacquard 
figured goods in the piece, made on looms, of which silk is the compo- 
nent material of chief value, dyed in the yarn, and containing two or 
more colors in the filling, fifty per centum ad valorem : Provided^ That 
all manufactures, of which wool is a component material, shall be classi- 
fied and assessed for duty as manufactures of wool. 

392. In ascertaining the weight of silk under the provisions of this 
schedule, the weight shall be taken in the condition in which found in 
the goods, without deduction therefrom for any dye, coloring matter, or 
other foreign substance or material. 

Schedule M. — Pulp, Papers, and Books. 

Pulp and Paper : 

393. Mechanically ground wood pulp, one-twelfth of one cent per 

pound, dry weight; chemical wood pulp, unbleached, one-sixth 
of one cent per pound, dry weight; bleached, one-fourth of one 
cent per pound, dry weight: Provided, That if any country or 
dependency shall impose an export duty on pulp wood exported 
to the United States, the amount of such export dutj^ shall be 
added, as an additional duty, to the duties herein imposed 
upon wood pulp, when imported from such country or depend- 
ency. 

394. Sheathing paper and roofing felt, ten per centum aa valorem. 

395. Filter masse or filter stock, composed wholly or in part of wood 

pulp, wood flour, cotton or other vegetable fiber, one and one- 
half cents per pound and fifteen per centum ad valorem. 

396. Printing paper, unsized, sized or glued, suitable for books and 

newspapers, valued at not above two cents per pound, three- 
tenths of one cent per pound; valued above two cents and not 
above two and one-half cents per pound, four-tenths of one cent 
per pound ; valued above two and one-half cents per pound and 
not above three cents per pound, five-tenths of one cent per 
pound; valued above three cents and not above four cents per 
pound, six-tenths ot one cent per pound; valued above four 
cents and not above five cents per pound, eight-tenths of one 
cent per pound; valued above five cents per pound, fifteen per 
centum ad valorem : Provided, That if any country or depend- 
ency shall impose an export duty upon pulp wood exported to 
the United States, there shall be imposed upon printing paper 



406 CUSTOMS TAEIFFS — 1846 TO 1897. 

when imported from such country or dependency, an additional 
duty of oiie-tentli of one cent per pound for each dollai of 
export duty per cord so imi)osed, and proportionately for frac- 
tions of a clollar of such export duty. 

397. Papers commonly known as copying paper, stereotj^pe paper, 

paper known as bibulous paper, tissue paper, pottery paper, 
and all similar pai^ers, white, colored or printed, weighing not 
over six pounds to the ream of four hundred and eighty sheets, 
on a basis of twenty by thirt}' inches, and whether in reams or 
any other form, six cents per i)ound and fifteen per centum ad 
valorem; if weighing over six pounds and not over ten pounds 
to the ream, and letter copying books, whether wholly or partly 
manufactured, five cents per i)Ound and fifteen per centum ad 
valorem; crepe paper and filtering i)aper, five cents per pound 
and fifteen per centum ad valorem. 

398. Surface- coated papers not si)ecially provided for in this Act, 

two and one-half cents per pound and fifteen per centum ad 
valorem ; if printed, or wholly or i>artly covered with metal or 
its solutions, or with gelatin or flock, three cents per pound 
and twenty per centum ad valorem; parchment papers, two 
cents per pound and ten per centum ad valorem ; x^lain basic 
photographic papers for albumenizing, sensitizing, or baryta 
coating, three cents per pound and ten per centum ad valo- 
rem; albumenized or sensitized i^aper or paper otherwise sur- 
face coated for photographic purposes, thirty per centum ad 
valorem. 

Manitfactuees of paper: 

399. Paper envelopes, i)lain, twenty per centum ad valorem; if bor- 

dered, embossed, printed, tinted, or decorated, thirty-five per 
centum ad valorem. 

400. Lithographic prints from stone, ::inc, aluminum or other material, 

bound or unbound (except cigar labels, flaps, and bands, let- 
tered, or otherwise, music and illustrations when forming a part 
of a periodical or newspaper and accompanying the same, or 
if bound in or forming a part of printed books, not specially 
IDrovided for in this Act), on paper or other material not 
exceeding eight one-thousandths of one inch in thickness, 
twenty cents i^er pound ; on paper or other material exceeding 
eight one-thousandths of one inch and not exceeding twenty 
one-thousandths of one inch in thickness, and exceeding thirty- 
five square inches, but not exceeding four hundred square 
inches cutting size in dimensions, eight cents per pound ; 
exceeding four hundred square inches cutting size in dimen- 
sions, thirty-five per centum ad valorem; i)rints exceeding 
eight. one-thousandths of one inch and not exceeding twenty 
one-thousandths of one inch in thickness, and not exceeding 
thirty-five square inches cutting size in dimensions, five cents 
per pound ; lithographic prints from stone, zinc, aluminum or 
other material, on cardboard or other material, exceeding 
twenty one-thousandths of one inch in thickness, six cents per 
pound; lithographic cigar labels, flaps and bands, lettered or 
blank, printed from stone, zinc, aluminum or other material, 
if printed in less than eight colors (bronze ])rinting to be 
counted as two colors), but not including labels. Haps and 
bands printed in whole or in part in metal leaf, twenty cents 



CUSTOMS TARIFFS— 1846 TO 1897. 407 

per* pound. Labels, flaps and bands, if printed entirely in 
bronze printing, fifteen cents per pound; labels, flaps and 
bands printed in eig-lit or more colors, but not including labels, 
flaps and bands printed in whole or in part in metal leaf, thirty 
cents per pound 5 labels, flaps and bands printed in whole or in 
part in metal leaf, fifty cents per pound. Books of paper or 
other material for children's use, containing illuminated litho 
graphic prints, not exceeding in weiglit twenty-four ounces 
each, and all booklets and fashion magazines or periodicals 
printed in whole or in part by lithographic process or deco- 
rated by hand, eight cents per pound. 

401. Writing, letter, note, hand-made, drawing, ledger, bond, record^ 

tablet, and typewriter paper, weighing not less than ten 
pounds and not more than fifteen pounds to the ream, two 
cents per |)ound and ten per centum ad valorem 5 weighing 
more than fifteen pounds to the ream, three and one-half cents 
per pound and fifteen per centum ad valorem; but if any such 
paper is ruled, bordered, embossed, printed, or decorated in 
any manner, it shall pay ten per centum ad valorem in addi- 
tion to the foregoing rates : Provided^ That in computing the 
duty on such pajjer every one hundred and eighty thousand 
square inches shall be taken to be a ream. 

402. Paper hangings and paper for screens or fireboards, and all other 

paper not specially provided for in this Act, twenty-five per 
centum ad valorem; all Jacquard designs of one line paper, or 
parts of such designs, finished or unfinished, thirty-five per 
centum ad valorem; all Jacquard designs cut on Jacquard 
cards, or parts of such designs, finished or unfinished, thirty- 
five per centum ad valorem. 

Manufactures of Paper : 

403. Books of all kinds, including blank books and pamphlets, and 

engravings bound or unbound, photographs, etchings, maps, 
charts, music in books or sheets, and printed matter, all the 
Jforegoing not specially provided for in this Act, twenty- five per 
centum ad valorem. 

404. Photograph, autograph, and scrap albums, wholly or partly 

manufactured, thirty- five per centum ad valorem. 

405. All fancy boxes made of paper, or of which paper is the compo- 

nent material of chief value, or if covered with surface-coated 
paper, forty-five per centum ad valorem. 

406. Playing cards, in packs not exceeding fifty-four cards and at a 

like rate for any number in excess, ten cents per pack and 
twenty per centum ad valorem. 

407. Manufactures of paper, or of which paper is the component 

material of chief value, not specially provided for in this Act, 
thirty- five per centum ad valorem. 

Schedule K.— Sundries. 

408. Beads of all kinds, not threaded or strung, thirty-five per centum 
ad valorem; fabrics, nets or nettings, laces, embroideries, galloons, 
wearing api)arel, ornaments, trimmings and other articles not specially 
provided for in this Act, composed wholly or in part of beads or spangles 
made of glass or paste, gelatin, metal, or other material, but not com^ 
posed in part of wool, sixty per centum ad valorem. 



408 CUSTOMS TARIFFS — 1846 TO 1897. 

409. Braids, plaits-, laces, and willow sheets or squares, composed 
wholly of straw, chip, gTass, palm leaf, willow, osier, or rattan, suitable 
for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, 
colored or stained, iifteen per centum ad valorem j if bleached, dyed, 
colored or stained, twenty per centum ad valorem ; hats, bonnets, and 
hoods, composed of straw, chip, grass, palm leaf, willow, osier, or rat- 
tan, whether wholly or partly manufactured, but not trimmed, thirty- 
five per centum ad valorem; if trimmed, fifty per centum ad valorem. 
But the terms '^ grass" and ''straw" shall be understood to mean these 
substances in their natural form and structure, and not the separated 
fiber thereof. 

410. Brushes, brooms and feather dusters of all kinds, and hair pen- 
cils in quills or otherwise, forty per centum ad valorem. 

411. Bristles, sorted, bunched or prepared, seven and one-half cents 
per pound. 

Buttons and Button Forms: 

412. Trousers buckles made wholly or partly of iron or steel, or parts 

thereof, valued at not more than fifteen cents per hundred, 
five cents per hundred ; valued at more than fifteen cents per 
hundred and not more than fifty cents per hundred, ten cents 
per hundred; valued at more than fifty cents per hundred, 
fifteen cents per hundred; and in addition thereto on each and 
all of the above buckles or parts of buckles, fifteen per centum 
ad valorem. 

413. Button forms: Bastings, mohair, cloth, silk, or other manufac- 

tures of cloth, woven or made in patterns of such size, shape, 
or form, or cut in such manner as to be fit for buttons exclu- 
sively, ten per centum ad valorem. 

414. Button s or parts of buttons an d button molds or blanks, finished 

or unfinished, shall pay duty at the following rates, the line 
button measure being one-fortieth of one inch, namely : Buttons 
known commercially as agate buttons, metal trousers buttons, 
(except steel), and nickel bar buttons, one-twelfth of one cent 
per line per gross; buttons of bone, and steel trousers buttons, 
one-fourth of one cent per line per gross ; buttons of pearl or 
shell, one and one-half cents per line per gToss; buttons of 
horn, vegetable ivory, glass, or metal, not specially provided 
for in this Act, three-fourths of one cent per line per gross, and 
in addition thereto, on all the foregoing articles in this para- 
graph, fifteen per centum ad valorem; shoe buttons made of 
paper, board, papier mache, pulp or other similar material, not 
specially provided for in this Act, valued at not exceeding 
three cents per gross, one cent per gross; buttons not specially 
provided for in this Act, and all collar or cuff buttons and 
studs, fifty per centum ad valorem. 

415. Coal, bituminous, and all coals containing less than ninety -two 
per centum of fixed carbon, and shale, sixty-seven cents per ton of 
twenty-eight bushels, eighty pounds to the bushel ; coal slack or culm, 
such as will pass through .a half-inch screen, fifteen cents per ton of 
twenty-eight bushels, eighty pounds to the bushel : Provided^ That on 
all coal imported into the United States, which is afterwards used for 
fuel on board vessels propelled by steam and engaged in trade with 
foreign countries, or in trade between the Atlantic and Pacific ports 
of the United States, and which are registered under the laws of the 
United States, a drawback shall be allowed equal to the duty imposed 
by law upon such coal, and shall be paid under such regulations as the 



CUSTOMS TARIFFS — 1846 TO 1897. 409 

Secretary of the Treasury shall prescribe } coke, twenty per centum ad 
valorem. 

416. Cork bark, cut into squares or cubes, eight cents per pound ; 
manufactured corks over three-fourths of an inch in diameter measured 
at larger end, fifteen cents per pound; three-fourths of an inch and less 
in diameter, measured at larger end, twenty-five cents per pound ; cork, 
artificial, or cork substitutes, manufactured from cork waste and not 
otherwise provided for, eight cents per pound. 

417. Dice, draughts, chessmen, chess balls, and billiard, pool, and 
bagatelle balls, of ivory, bone, or other materials, fifty per centum ad 
valorem. 

418. Dolls, doll heads, toy marbles of whatever materials composed, 
and all other toys not composed of rubber, china, porcelain, i)arian, 
bisque, earthen or stone ware, and not specially provided for in this 
Act, thirty-five per centum ad valorem. 

419. Emery grains, and emery manufactured, ground, pulverized, or 
refined, one cent per pound; emery wheels, emery files, and manufac- 
tures of which emery is the component material of chief value, twenty- 
five per centum ad valorem. 

Explosive Substances: 

420. Firecrackers of all kinds, eight cents per pound, the weight to 

include all coverings, wrapx)ings, and packing material. 

421. Fulminates, fulminating powders, and like articles, not specially 

provided for in this Act, thirty per centum ad valorem. 

422. Gunpowder, and all explosive substances used for mining, blast- 

ing, artillery, or sporting purposes, when valued at twenty 
cents or less per pound, four cents per pound; valued above 
twenty cents per pound, six cents per pound. 

423. Matches, friction or lucifer, of all descriptions, per gross of 

one hundred and forty-four boxes, containing not more than 
one hundred matches per box, eight cents per gross; when 
imported otherwise than in boxes containing not more than 
one hundred matches each, one cent per one thousand matches. 

424. Percussion caps, thirty per centum ad valorem; cartridges, 

thirty-five per centum ad valorem ; blasting caps, two dollars 
and thirty- six cents per one thousand caps, 

425. Feathers and downs of all kinds, including bird skins or parts 
thereof with the feathers on, crude or not dressed, colored, or otherwise 
advanced or manufactured in any manner, not specially provided for 
in this Act, fifteen jier centum ad valorem ; when dressed, colored, or 
otherwise advanced or manufactured in any manner, including quilts 
of down and other manufactures of down, and also dressed and finished 
birds suitable for millinery ornaments, and artificial or ornamental 
feathers, fruits, grains, leaves, flowers, and stems or parts thereof, of 
whatever material composed, not specially provided for in this Act, 
fifty per centum ad valorem. 

426. Furs, dressed on the skin but not made up into articles, and 
furs not on the skin, prepared for hatters' use, including fur skins car- 
roted, twenty per centum ad valorem. 

427. Fans of all kinds, except common palm-leaf fans, fifty per centum 
ad valorem. 

428. Gun wads of all descriptions, twenty per centum ad valorem. 

429. Hair, human, if clean or drawn but not manufactured, twenty 
per centum ad valorem. 

430. Hair, curled, suitable for beds or mattresses, ten per centum ad 
valorem. 



410 CUSTOMS TARIFFS — 1846 TO 189*7. 

431. Haircloth, known as "crinoline" cloth, ten cents per square 
yard; haircloth, known as "hair seating,'^ and hair press cloth, twenty 
cents per square yard. 

432. Hats, bonnets, or hoods, for men's, women's, boys', or children's 
wear, trimmed or untrimmed, including bodies, hoods, plateaux, forms, 
or shapes, for hats or bonnets, composed wholly or in chief value of fur 
of the rabbit, beaver, or other animals, valued at not more than five 
dollars per dozen, two dollars per dozen ; valued at more than five dol- 
lars per dozen and not more than ten dollars per dozen, three dollars 
per dozen ; valued at more than ten dollars per dozen and not more 
than twenty dollars per dozen, five dollars per dozen 5 valued at more 
than twenty dollars per dozen, seven dollars per dozen ; and in addition 
thereto on all the foregoing, twenty per centum ad valorem. 

433. Indurated fiber ware and manufactures of wood or other pulp, 
and not otherwise specially provided for, thirty- five per centum ad 
valorem. 

Jewelry and Precious Stones: 

434. Articles commonly known as jewelry, and parts thereof, finished 

or unfinished, not specially provided for in this Act, including 
precious stones set, pearls set or strung, and cameos in frames, 
sixty per centum ad valorem. 

435. Diamonds and other precious stones advanced in condition or 

value from their natural state by cleaving, splitting, cutting, 
or other process, and not set, ten per centum ad valorem; imi- 
tations of diamonds or other precious stones, composed of 
glass or paste, not exceeding an inch in dimensions, not 
engraved, painted, or otherwise ornamented or decorated, and 
not mounted or set, twenty per centum ad valorem. 

436. Pearls in their natural state, not strung or set, ten per centum 

ad valorem. 

Leather, and Manufactures of : 

437. Hides of cattle, raw or uncured, whether dry, salted, or pickled, 

fifteen per centum ad valorem : Provided, That upon all leather 
exported, made from imported hides, there shall be allowed a 
drawback equal to the amount of duty paid on such hides, to 
be paid under such regulations as the Secretary of the Treasury 
may prescribe. 

438. Band or belting leather, sole leather, dressed upper and all 

other leather, calfskins tanned or tanned and dressed, kan- 
garoo, sheep and goat skins (including lamb and kid skins) 
dressed and finished, chamois and other skins and book- 
binders' calfskins, all the foregoing not specially provided for in 
this Act, twenty per centum ad valorem; skins for morocco, 
tanned but unfinished, ten per centum ad valorem ; patent, 
japanned, varnished or enameled leather, weighing not over 
ten pounds per dozen hides or skins, thirty cents per pound 
and twenty per centum ad valorem ; if weighing over ten pounds 
and not over twenty-five pounds per dozen, thirty cents per 
pound and ten per centum ad valorem ; if weighing over twenty- 
five pounds per dozen^ twenty cents per pound and ten per 
centum ad valorem; iiianoforte leather and pianoforte action 
leather, thirty-five per centum ad valorem; leather shoe laces, 
finished or unfinished, fifty cents per gross pairs and twenty 
per centum ad valorem ; boots and shoes made of leather, 



CUSTOMS TAKIFFS — 1846 TO 1897. 411 

twenty-five per centum ad valorem: Provided, That leather 
cut into shoe uppers or vamps or other forms, suitable for 
conversion into manufactured articles, shall be classified as 
manufactures of leather and pa/ duty accordingly. 
Gloves — 

439. Gloves made wholly or in part of leather, whether wholly or 

partly manufactured, shall pay duty at the following rates, the 
lengths stated in each case being the extreme length when 
stretched to their full extent, namely : 

440. Women's or children's ''glace" finish, Schmaschen (of sheep 

origin), not over fourteen inches in lengthy one dollar and 
seventy-five cents per dozen pairs; over fourteen inches and 
not over seventeen inches in length, two dollars and twenty- 
five cents per dozen pairs; over seventeen inches in length, 
two dollars and seventy- five cents per dozen pairs; men's 
" glace " finish, Schmaschen (sheep), three dollars per dozen 
pairs. 

441. Women's or children's "glace" finish, lamb or sheep, not over 

fourteen inches in length, two dollars and fifty cents per dozen 
pairs; over fourteen and not over seventeen inches in length, 
three dollars and fifty cents per dozen pairs; over seventeen 
inches in length, four dollars and fifty cents per dozen pairs ; 
men's "glace" finish, lamb or sheep, four dollars per dozen 
pairs. 

442. Women's or children's "glace" finish, goat, kid, or other leather 

than of sheep origin, not over fourteen inches in length, three 
dollars per dozen pairs ; over fourteen and not over seventeen 
inches in length, three dollars and seventy-five cents per dozen 
pairs: over seventeen inches in length, four dollars and seventy- 
five cents per dozen pairs; men's "glace" finish, kid, goat, or 
other leather than of sheep origin, four dollars per dozen pairs. 

443. Women's or children's, of sheep origin, with exterior grain sur- 

face removed, by whatever name known, not over seventeen 
inches in length, two dollars and fifty cents per dozen pairs 5 
over seventeen inches in length, three dollars and fifty cents 
per dozen pairs; men's, of sheep origin, with exterior surface 
removed, by whatever name known, four dollars per dozen 
l^airs. 

444. Women's or children's kid, goat, or other leather than of sheep 

origin, with exterior grain surface removed, by whatever name 
known, not over fourteen inches in length, three dollars per 
dozen pairs; over fourteen inches and not over seventeen 
inches in length, three dollars and seventy-five cents per dozen 
pairs ; over seventeen inches in length, four dollars and seventy- 
five cents per dozen pairs; men's, goat, kid, or other leather 
than of sheep origin, with exterior grain surface removed, by 
whatever name known, four dollars per dozen pairs. 

445. In addition to the foregoing rates there shall be paid the follow- 

ing cumulative duties : On all leather gloves, when lined, one 
dollar per dozen pairs; on all pique or prix seam gloves, forty 
cents per dozen pairs ; on all gloves stitched or embroidered, 
with more than three single strands or cords, forty cents per 
dozen pairs. 

446. Glove tranks, with or without the usual accompanying pieces, 

shall pay seventy- five per centum of the duty pro vided for the 
gloves in the fabrication of which they are suitable. 



412 CUSTOMS TARIFFS — 1846 TO 1897. 

447. Harness, saddles and saddlery, or parts of either, in sets or in 

parts, finished or unfinished, forty-live per centum ad valorem. 

Miscellaneous Manufactures: 

448. Manufactures of amber, asbestos, bladders, cork, catgut or whip 

gut or worm gut, or wax, or of which these substances or either 
of them is the comi^onent material of chief value, not specially 
provided for in this Act, twenty-five per centum ad valorem. 

449. Manufactures of bone, chip, grass, horn, india-rubber, palm leaf, 

straw, weeds, or whalebone, or of which these substances or 
either of them is the component material of chief value, not 
specially provided for in this Act, thirty per centum ad valo- 
rem; but the terms "grass" and "straw" shall be understood 
to mean these substances in their natural form and structure, 
and not the sex)arated fiber thereof. 

450. Manufactures of leather, finished or unfinished, manufactures of 

fur, gelatin, gutta-percha, human hair, ivory, vegetable ivory, 
mother-of-pearl and shell, plaster of paris, papier mache, and 
vulcanized india-rubber known as "hard rubber," or of which 
these substances or either of them is the component material 
of chief value, not specially provided for in this Act, and shells 
engraved, cut, ornamented, or otherwise manufactured, thirty- 
five per centum ad valorem. 

451. Masks, composed of paper or pulp, thirty-five per centum ad 
valorem. 

452. Matting made of cocoa fiber or rattan, six cents per square yard; 
mats made of cocoa fiber or rattan, four cents per square foot. 

453. Musical instruments or parts thereof, pianoforte actions and 
parts thereof, strings for musical instruments not otherwise enumerated, 
cases for musical instruments, pitch pipes, tuning forks, tuning ham- 
mers, and metronomes; strings for musical instruments, composed 
wholly or in part of steel or other metal, all the foregoing, forty-five 
per centum ad valorem. 

454. Paintings in oil or water colors, pastels, pen and ink drawings, 
and statuary, not specially provided for in this Act, twenty per centum 
ad valorem; but the term " statuary" as used in this Act shall be under- 
stood to include only such statuary as is cut, carved, or otherwise 
wrought by hand from a solid block or mass of marble, stone, or ala- 
baster, or from metal, and as is the professional production of a statuary 
or sculptor only, 

455. Peat moss, one dollar per ton. 

456. Pencils of paper or wood filled with lead or other material, and 
pencils of lead, forty-five cents per gross and twenty-five per centum 
ad valorem; slate pencils, covered with wood, thirty-five per centum 
ad valorem; all other slate pencils, three cents per one hundred. 

457. Pencil leads not in wood, ten per centum ad valorem. 

458. Photographic dry plates or films, twenty- five per centum ad 
valorem. 

459. Pipes and smokers' articles: Common tobacco pipes and pipe 
bowls made wholly of clay, valued at not more than forty cents per 
gross, fifteen cents i^er gross ; other tobacco pipes and pipe bowls of 
clay, fifty cents per gross and twenty-five per centum ad valorem; 
other pipes and pipe bowls of whatever material composed, and all 
smokers' articles whatsoever, not specially provided for in this Act, 
including cigarette books, cigarette book covers, pouches for smoking 
or chewing tobacco, and cigarette paper in all forms, sixty per centum 
ad valorem. 



CUSTC-MS TAEIFFS — 1846 TO 1897. 413 

460. Plows, tooth and disk harrows, harvesters, reapers, agricultural 
drills, and planters, mowers, horserakes, cultivators, threshing machines 
and cotton gins, twenty per centum ad valorem. 

461. Plush, black, known commercially as hatters^ p]ush, composed 
of silk, or of silk and cotton, such as is used exclusively for making 
men's hats, ten per centum ad valorem. 

462. Umbrellas, parasols, and sun shades covered with material other 
than paper, fifty per centum ad valorem. Sticks for umbrellas, parasols, 
or sun shades, and walking canes, finished or unfinished, forty per 
centum ad valorem. 

463. Waste, not specially provided for in this Act, ten per centum ad 
valorem. 

Free List. 

Sec. 2. That on and after the passage of this Act, unless otherwise 
specially provided for in this Act, the following articles when imported 
shall be exempt from duty: 

464. Acids: Arsenic or arsenious, benzoic, carbolic, fluoric, hydro- 
chloric or muriatic, nitric, oxalic, phosphoric, phthalic, picric or nitro- 
picric, prussic, silicic, and valerianic. 

465. Aconite. 

466. Acorns, raw, dried or undried, but unground. ' 

467. Agates, unmanufactured. 

468. Albumen, not specially provided for. 

469. Alizarin, natural or artificial, and dyes derived from alizarin or 
from anthracin. 

470. Amber, and amberoid unmanufactured, or crude gum. 

471. Ambergris. 

472. Aniline salts. 

473. Any animal imported specially for breeding purposes shall be 
admitted free : Provided, That no such animal shall be admitted free 
unless pure bred of a recognized breed, and duly registered in the book 
of record established for that breed : And provided further, That certifi- 
cate of such record and of the pedigree of such animal shall be pro- 
duced and submitted to the customs officer, duly authenticated by the 
proper custodian of such book of record, together with the affidavit of 
the owner, agent, or importer that such animal is the identical animal 
described in said certificate of record and pedigree : And provided 
further, That the Secretary of Agriculture shall determine and certify 
to the Secretary of the Treasury what are recognized breeds and pure 
bred animals under the provisions of this paragraph. The Secretary 
of the Treasury may prescribe such additional regulations as maybe 
required for the strict enforcement of this provision. Cattle, horses, 
sheep, or other domestic animals straying across the boundary line into 
any foreign country, or driven across such boundary line by the owner 
for temporary pasturage purposes only, together with their offspring, 
may be brought back to the United States within six months free of 
duty, under regulations to be prescribed by the Secretary of the 
Treasury, 

474. Animals brought into the United States temporarily for a period 
not exceeding six months, for the purpose of exhibition or competition 
for prizes offered by any agricultural or racing association; but a bond 
shall be given in accordance with regulations prescribed by the Secre- 
tary of the Treasury; also teams of animals, including their harness 
and tackle and the wagons or other vehicles actually owned by persons 



414 CUSTOMS TARIFFS — 1846 TO 1897. 

emigrating from foreign countries to the United States with their fam- 
ihes, and in actual use for the purpose of such emigration under such 
regulations as the Secretary of the Treasury may prescribe; and wild 
animals intended for exhibition in zoological collections for scientific 
and educational purposes, and not for sale or profit. 

475. Annatto, roucou, rocoa, or Orleans, and all extracts of. 

476. Antimony ore, crude sulphite of. 

477. Apatite. 

478. Arrowroot in its natural state and not manufactured. 

479. Arsenic and sulphide of, or orpiment. 

480. Arseniate of aniline. 

481. Art educational stops, composed of glass and metal and valued 
at not more than six centg per gross. 

482. Articles in a crude state used in dyeing or tanning not specially 
provided for in this Act. 

485. Articles the growth, produce, and manufacture of the United 
States, when returned after having been exportea, without having been 
advanced in value or improved in condition by any process of manu- 
facture or other means; casks, barrels, carboys, bags, and other vessels 
of American manufacture exported filled with American products, or 
exported empty and returned filled with foreign products, including 
shocks and staves when returned as barrels or boxes; also quicksilver 
flasks or bottles, of either domestic or foreign manufacture, which shall 
have been actually exported from the United States ; but proof of the 
identity of such articles shall be made, under general regulations to be 
prescribed by the Secretary of the Treasury, but the exemption of bags 
from duty shall apply only to such domestic bags as may be imported 
by the exporter thereof, and if any such articles are subject to internal 
tax at the time of exportation, such tax shall be proved to have been 
paid before exportation and not refunded : Frovided, That this para- 
graph shall not apply to any article upon which an allowance of draw- 
back has been made, the reimportation of which is hereby prohibited 
except upon payment of duties equal to the drawbacks allowed; or to 
any article manufactured in bonded warehouse and exported under any 
provision of law: And provided further^ That when manufactured 
tobacco which has been exported without payment of internal-re venue 
tax shall be reimx^orted it shall be retained in the custody of the col- 
lector of customs until internal-revenue stamps in payment of the legal 
duties shall be placed thereon, 

484. Asbestos, unmanufactured. 

485. Ashes, wood and lye of, and beet-root ashes. 

486. Asafetida. 

487. Balm of Gilead. 

488. Barks, cinchona or other from which quinine may be extracted. 

489. Baryta, carbonate of, or witherite. 

490. Beeswax. 

491. Binding twine: All binding twine manufactured from New Zea- 
land hemp, istle or Tampico fiber, sisal grass, or sunn, or a mixture of 
any two or more of them, of single ^Ij and measuring not exceeding 
six hundred feet to the pound : Provided^ That articles mentioned in 
this paragraph if imported from a country which lays an import duty 
on like articles imported from the United States, shall be subject to a 
duty of one-half of one cent per pound. 

492. Bells, broken, and bell metal broken and fit only to be remanu- 
factured. 

493. Birds^ stuffed, not suitable for millinery ornaments. 



CUSTOMS TARIFFS — 1846 TO 1897. 415 

494. Birds and land and water fowls. 

495. Bismutli. 

496. Bladders, and all integuments and Intestines of animals and 
fish sounds, crude, dried or salted for preservation only, and unmanu- 
factured, not specially provided for in this Act. 

497. Blood, dried, not specially provided for. 

498. Bolting cloths composed of silk, imported expressly for milling 
purposes, and so permanently marked as not to be available for any 
other use. i 

499. Bones, crude, or not burned, calcined, ground, steamed, or other- 
wise manufactured, and bone dust or animal carbon, and bone ash, fit 
only for fertilizing purposes. 

500. Books, engravings, photographs, etchings, bound or unbound, 
maps and charts imported by authority or for the use of the United 
States or for the use of the Library of Congress. 

501. Books, maps, music, engravings, photographs, etchings, bound 
or unbound, and charts, which shall have been printed more than twenty 
years at the date of importation, and all hydrographic charts, and pub- 
lications issued for their subscribers or exchanges by scientific and 
literary associations or academies, or publications of individuals for 
gratuitous private circulation, and public documents issued by foreign 
Governments. 

502. Books and pamphlets printed exclusively in languages other 
than English J also books and music, in raised print, used exclusively 
by the blind. 

503. Books, maps, music, photographs, etchings, lithographic prints, 
and charts, specially imported, not more than two copies in any one 
invoice, in good faith, for the use or by order of any society or institu- 
tion incorporated or established solely for religious, philosophical, edu- 
cational, scientific, or literary purposes, or for the encouragement of 
the fine arts, or for the use or by order of any college, academy, school, 
or seminary of learning in the United States, or any State or public 
library, and not for sale, subject to such regulations as the Secretary of 
the Treasury shall prescribe. 

504. Books, libraries, usual and reasonable furniture, and similar 
household efiects of persons or families from foreign countries, all the 
foregoing if actually used abroad by them not less than one year, and 
not intended for any other person or persons, nor for sale. 

505. Brass, old brass, clippings from brass or Dutch metal, all the 
foregoing, fit only for remanufacture. 

506. Brazil paste. 

507. Brazilian pebble, unwrought or unmanufactured. 

508. Breccia, in block or slabs. 

509. Bristles, crude, not sorted, bunched, or prepared. 

510. Broom corn. 

511. Bullion, gold or silver. 

512. Burgundy pitch. 

513. Cadmium. 

514. Calamine. 

515. Camphor, crude. 

516. Castor or castoreum. 

517. Cat gut, whip gut, or worm gut, unmanufactured. 

518. Cerium. 

519. Chalk, crude, not ground, })recipitated, or otherwise manufac- 
tured. 

520. Chromate of iron or chromic ore. 



416 CUSTOMS TAKIFFS — 1846 TO 1897. 

521. Civet, crude. 

522. Clay : Common blue clay in casks suitable for the manufacture 
of crucibles. 

523. Coal, anthracite, not specially provided for in this Act, and coal 
stores of American vessels, but none shall be unloaded. 

524. Coal tar, crude, pitch of coal tar, and products of coal tar known 
as dead or creosote oil, benzol, toluol, naphthalin, xylol, phenol, cresol, 
toluidine, sylidin, cumidin, binitrotoluol, binitrobenzol, benzidin, 
toUdin, dianisidin, naphtol, naphtylamin, dipheuylamin, benzaldehyde, 
benzyl chloride, resorcin, nitro-benzol, and nitro- toluol; all the fore- 
going not medicinal and not colors or dyes. 

525. Cobalt and cobalt ore. 

526. Cocculus indicus. 

527. Cochineal. 

528. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 

529. Coffee. 

530. Coins, gold, silver, and copper. 

531. Coir, and coir yarn. 

532. Copper in plates, bars, ingots, or pigs, and other forms, not 
manufactured or specially provided for in this Act. 

533. Old copper, fit only for manufacture, clipping from new copper, 
and all composition metal of which copper is a component material of 
chief value not specially provided for in this Act. 

534. Copper, regains of, a^nd black or coarse copper, and copper 
cement. 

535. Coral, marine, uncut, and unmanufactured. 

536. Cork wood, or cork bark, unmanufactured. 

537. Cotton, and cotton waste or flocks. 

538. Cryolite, or kryolith. 

539. Cudbear. 

540. Curling stones, or quoits, and curling-stone handles. 

541. Curry, and curry powder. 

542. Cutch. 

543. Cuttlefish bone. 

544. Dandelion roots, raw, dried, or undried, but unground. 

545. Diamonds and other precious stones, rough or uncut, and not 
advanced in condition or value from their natural state by cleaving, 
splitting, cutting, or other process, including miners^, glaziers' and 
engravers' diamonds not set, and diamond dust or bort. 

546. Divi-divi. 

547. Dragon's blood. 

548. Drugs, such as barks, beans, berries, balsams, buds, bulbs, and 
bulbous roots, excrescences, fruits, flowers, dried fibers, and dried 
insects, grains, gums, and gum resin, herbs, leaves, lichens, mosses, 
nuts, nutgalls, roots, and stems, spices, vegetables, seeds aromatic, and 
seeds of morbid growth, weeds, and woods used expressly for dyeing; 
any of the foregoing which are drugs and not edible and are in a crude 
state, and not advanced in value or condition by refining or grinding, 
or by other process, and not specially provided for in this Act. 

549. Eggs of birds, fish, and insects: Provided^ hotvever, That this 
shall not be held to include the eggs of game birds or eggs of birds not 
used for food, the importation of which is i)rohibited except specimens 
for scientific collections, nor fish roe preserved for food purposes. 

550. Emery ore. 

551. Ergot. 

552. Fans, common palm-leaf, plain and not ornamented or decorated 



CUSTOMS TAKIFFS — 1846 TO 1897. 417 

in any manner, and palm leaf in its natural state, not colored, dyed, or 
otherwise advanced or manufactured. 

553. Felt, adhesive, for sheathing- vessels. 

554. Fibrin, in all forms. 

555. Fish, fresh, frozen, or packed in ice, caught in the Great Lakes 
or other fresh waters hy citizens of the United States, 

556. Fish skins. 

557. Flint, flints, and flint stones, unground. 

558. Fossils. 

559. Fruits or berries, green, ripe, or dried, and fruits in brine, not 
specially provided for in this Act. 

560. Fruit plants, tropical and semitropical, for the purpose of prop- 
agation or cultivation. 

561. Furs, undressed. 

562. Fur skins of all kinds not dressed in any manner and not 
specially provided for in this Act. 

563. Gambler. 

564. Glass enamel, white, for watch and clock dials. 

565. Glass plates or discs, rough-cut or unwrought, for use in the 
manufacture of optical instruments, spectacles, and eye glasses, and 
suitable only for such use: Provided, however ^ That such discs exceed- 
ing eight inches in diameter may be polished sufliciently to enable the 
character of the glass to be determiued. 

5Q6. Grasses and fibers: Istle or Tampico fiber, jute, jute butts, 
manila, sisal grass, sunn, and all other textile grasses or fibrous vege- 
table substances, not dressed or manufactured in any manner, and not 
specially provided for in this Act. 

567. Gold-beaters' molds and gold-beaters' skins. 

568. Grease, and oils (excepting fish oils), such as are commonly used 
in soap making or in wire drawing, or for stuffing or dressing leather, 
and which are fit only for such uses, and not specially provided for in 
this Act. 

569. Guano, manures, and all substances used only for manure, 

570. Gutta percha, crude. 

571. Hair of horse, cattle, and other animals, cleaned or uncleaned, 
drawn or undrawn, but unmanufactured, not specially provided for in 
this Act; and human hair, raw, uncleaned, and not drawn. 

572. Hide cuttings, raw, with or without hair, and all other glue stock. 

573. Hide rope. 

574. Hones and whetstones. 

575. Hoofs, unmanufactured. 

576. Hop roots for cultivation. 

577. Horns and parts of, unmanufactured, including horn strips and 
tips. 

57.8. Ice. 

579. India rubber, crude, and milk of, and old scrap or refuse India 
rubber which has been worn out by use and is fit only for remanufacture. 

580. Indigo. 

581. Iodine, crude. 

582. Ipecac. 

583. Iridium. 

584. Ivory tusks in their natural state or cut vertically across the 
grain only, with the bark left intact, and vegetable ivory in its natural 
state. 

585. Jalap. 

586. Jet, unmanufactured. 

64467— S. Doc. 547, 60-2 27 



418 CUSTOMS TARIFFS — 1846 TO 1897. 

587. Joss stick, or Joss light. 

588. Junk, old. 

589. Kelp. 

590. Kieserite. 

591. Kyanite, or cyanite, and kainite. 

592. Lac dye, crude, seed, button, stick, and shell. 

593. Lac spirits. 

594. Lactarene. 

595. Lava, unmanufactured. 

596. Leeches. 

597. Lemon juice, lime juice, and sour orange juice. 

598. Licorice root, un ground. 

599. Lifeboats and life-saving apparatus specially imported by socie- 
ties incorporated or established to encourage the saving of human life. 

COO. Lime, citrate of. 

GOl. Lithographic stones, not engraved. 

602. Litmus, prepared or not prepared. 

603. Loadstones. 

601. Madder and munjeet, or Indian madder, ground or prepared, 
and all extracts of. 

COj. Magnesite, crude or calcined, not puritied. 

606. Magnesium, not made up into articles. 

607. Manganese, oxide and ore of. 

608. Manna. 

609. Manuscripts. 

610. Marrow, crude. 

611. Marshmallow or althea root, leaves or flowers, natural or unman- 
ufactured. 

612. Medals of gold, silver, or copper, and other metaliic articles 
actually bestowed as trophies or prizes, and received and accepted as 
honorary distinctions. 

613. Meerschaum, crude or unmanufactured. 

614. Minerals, crude, or not advanced in value or condition by refin- 
ing or grinding, or by other process of manufacture, not specially pro- 
vided for in this Act. 

615. Mineral salts obtained by evaporation from mineral waters, 
when accompanied by a duly authenticated certificate and satisfactory 
proof, showing that they are in no way artificially prepared, and are 
only the product of a designated mineral spring. 

616. Models of inventions aad of other improvements in the arts, 
including patterns for machinery, but no article sLall be deemed a 
model or pattern which can be fitted for use otherwise. 

617. Moss, seaweeds, aud vegetable substances, crude or unmanufac- 
tured, not otherwise specially provided for in this Act. 

618. Musk, crude, in natural pods. 

619. Myrobolans. 

620. Needles, hand sewing, and darning. 

621. Newspapers and periodicals j but the term "periodicals^' as 
herein used shall be understood to embrace only unbound or paper- 
covered publications, issued within six months of the time of entry, 
containing current literature of the day and issued regularly at stated 
periods, as weekly, monthly, or quarterly. 

622. Nuts : Brazil nuts, cream nuts, palm nuts and palm-nut kernels; 
cocoanutsin the shell and broken cocoanut meat or copra, not shredded, 
desiccated, or prepared in any manner. 

6^3, Nux vomica. 



CUSTOMS TARIFFS — 1846 TO 189*7. 419 

624. Oakum. 

625. Oil cake. 

626. Oils: Almond, amber, crude and rectified ambergris, anise or 
anise seed, aniline, aspic or spike lavender, bergamot, cajeput, cara- 
way, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass, 
civet, cocoanut, fennel, ichthyol, jasmine or jasimine, juglandium, jani- 
per, lavender, lemon, limes, mace, neroli or orange flower, enfleurage 
grease, nut oil or oil of nuts not otherwise specially provided for in this 
Act, orange oil, olive oil for manufacturing or mechanical purposes fit 
only for such use and valued at not more than sixty cents per gallon, 
ottar of roses, palm, rosemary or anthoss, sesame or sesamum seed or 
bean, thyme, origanum red or white, valerian; and also si^ermaceti, 
whale, and other fish oils of American fisheries, and all fish and other 
products, of such fisheries; petroleum, crude or refined : Provided, That 
if there be imported into the United States crude petroleum, or the 
products of crude petroleum produced in any country which imposes a 
duty on petroleum or its products exported from the United States, 
there shall in such cases be levied, paid, and collected a duty upon said 
crude petroleum or its products so imported equal to the duty imi)osed 
by such country. 

627. Orange and lemon peel, not preserved, candied, or dried, 

628. Orchil, or orchil liquid. 

629. Ores of gold, silver, copper, or nickel, and nickel matte; sweep- 
ings of gold and silver. 

630. Osmium. 

631. Palladium. 

632. Paper stock, crude, of every description, including all grasses, 
fibers, rags (other than wool), waste, including jute waste, shavings, 
clippings, old paper, rope ends, waste rope, and waste bagging, includ- 
ing old gunny cloth and old gunny bags, fit only to be converted into 
paper. 

633. Paraffin. 

634. Parchment and vellum. 

635. Pearl, mother of, and shells, not sawed, cut, polished or other- 
wise manufactured, or advanced in value from the natural state. 

630. Personal effects, not merchandise, cf citizens of the United 
States dying in foreign countries. 

637. Pewter and britannia metal, old, and fit only to be remanufac- 
tured. 

638. Philosophical and scientific apparatus, utensils, instruments, 
and preparations, including bottles and boxes containing the same, 
specially imported in good faith for the use aiKl by order of any society 
or institution incorporated or established solely for religious, philosoph- 
ical, educational, scientific, or literary purposes, or for the encourage- 
ment of the fine arts, or for the use or by order of any college, academy, 
school, or seminary of learning in the United States, or any State or 
public library, and not for sale, subject to such regulations as the Sec- 
retary of the Treasury shall prescribe. 

639. Phosphates, crude. 

640. Plants, trees, shrubs, roots, seed-cane, and seeds, imported by 
the Department of Agriculture or the United States Botanic Garden. 

641. Platina, in ingots, bars, sheets, and wire. 

642. Platinum, unmanufactured, and vases, retorts, and other appa- 
ratus, vessels, and parts thereof composed of platinum, for chemical 
uses. 

643. Plumbago, 



420 CUSTOMS TARIFFS — ^1846 TO 1897. 

644. Potash, crude, or *^ black salts''; carbonate of potasli, crude or 
refined; hydrate of, or caustic potash, not including refined in sticks 
or rolls ; nitrate of potasli or saltpeter, crude; sulx)hate of potash, crude 
or refined, and muriate of potash. 

64:5. Professional books, implements, instruments, and tools of trade, 
occu]3ation, or employment, in the actual possession at the time, of per- 
sons emigrating to the United States; but this exemption shall not be 
construed to include machinery or other articles imported for use in any 
manufacturing establishment, or for any other person Or persons, or for 
sale, nor shall it be construed to include theatrical scenery, properties, 
and apparel; but such articles brought by proprietors or managers of 
theatrical exhibitions arriving from abroad, for temporary use by them 
in such exhibitions, and not for any other person, and not for sale, and 
^hich have been used by them abroad, shall be admitted free of duty 
under such regulations as the Secretarj^ of the Treasury may prescribe; 
but bonds shall be given for the payment to the United States of such 
duties as may be imposed by law upon any and all such articles as shall 
not be exported within six months after such imT)ortation : Frorlded, 
That the Secretary of the Treasury may in his discretion extend such 
period for a further term of six months in case application shall be made 
therefor. 

64.6. Pulu. 

647. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. 

648. Eags, not otherwise specially provided for in this Act. 

649. Eegalia and gems, statuary, and specimens or casts of sculpture, 
where specially imported in good faith for the use and by order of any 
society incorporated or established solely for religious, philosophical, 
educational, scientific, or literary purposes, or for the encouragement 
of the fine arts, or for the use and hy order of any college, academy, 
school, or seminar}^ of learning in the United States, or any State or 
public library, and not for sale; but the term ''regalia'' as herein used 
shall be held to embrace oiily such insignia of rank or office or emblems 
as may be worn upon the person or borne in the hand during public 
exercises of the society or institution, and shall not include articles of 
furniture or fixtures, or of regular wearing apparel, nor personal prop- 
erty of individuals. 

650. Eennets, raw or prepared. 

651. Saffron and saftiower, and extract of, and saffron cake. 

652. Sago, crude. 

653. Salacin. 

654. Salep, or salop. 

655. Sausages, bologna. 

656. Seeds : Anise, caraway, cardamom, cauliflower, coriander, cotton, 
cummin, fennel, fenugreek, hemp, hoarhound, mangel-wurzel, mustard, 
rape. Saint John's bread or bean, sugar beet, sorghum or sugar cane 
for seed; bulbs and bulbous roots, not edible and not otherwise pro- 
vided for: all flower and grass seeds; all the foregoing not specially 
provided for in this Act. 

657. Sheep dip, not including compounds or i^reparations that can 
be used for other purposes. 

658. Shotgun barrels, in single tubes, forged, rough bored. 

659. Shrimps and other shell fish. 

660. Silk, raw, or as reeled from the cocoon, but not doubled, twisted, 
or advanced in manufacture in any wa} . 

661. Silk cocoons and silk waste. 

662. Silkworm's eggs. 



CUSTOMS TARIFFS — 1846 TO 1897. 421 

663. Skeletons and otli^r preparations of anatomy. 

664. Skins of all kinds, raw (except sheepskins with the wool on), 
and hides not specially i^rovided for in this Act. 

665. Soda, nitrate of, or cubic nitrate. 

666. Specimens of natural history, botany, and mineralogy, when 
imported for scientific public collections, and not for sale. 

667. Spices: Cassia, cassia vera, and cassia buds; cinnamon and 
chips of 5 cloves and clove stems; mace; nutmegs; pepper, black or 
white, and pimento; all the foregoing when unground; ginger root, 
unground and not preserved or candied. 

66S. Spunk. 

669. Spurs and stilts used in the manufacture of earthen, porcelain, 
and stone ware. 

670. Stamps; foreign postage or revenue stamps, canceled or 
uncanceled. 

671. Stone and sand : Burrstone in blocks, rough or unmanufactured ; 
cliff stone, unmanufactured; rotten stone, tripoli, and sand^ crude or 
manufactured, not otherwise x^rovided for in this Act. 

672. S tor ax, or styrax. 

673. Strontia, oxide of, and protoxide of strontian, and strontianite, 
or mineral carbonate of strontia. 

674. Sulphur, lac or precipitated, and sulphur or brimstone, crude, in 
bulk, sulphur ore as i)yrites, or sulphuret of iron' in its natural state, 
containing in excess of twenty-five per centum of sulphur, and sulphur 
not otherwise provided for. 

675. Sulphuric acid which at the temperature of sixty degrees Fah- 
renheit does not exceed the specific gravity of one and three hundred 
and eighty thousandths, for use in manufacturing superphosphate of 
lime or artificial manures of any kind, or for any agricultural purposes: 
Provided^ That upon all sulphuric acid imported from any country, 
whether independent or a dependency, which imposes a duty upon sul- 
phuric acid imported into such country from the United States, there 
shall be levied and collected a duty of one-fourth of one cent per 
pound. 

676. Tamarinds. 

677. Tapioca, cassava or cassady. 

678. Tar and pitch of wood. 

679. Tea and tea plants. 

680. Teeth, natural, or unmanufactured. 

681. Terra alba, not made frooi gypsum or plaster rock. 

682. Terra japonica. 

683. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks, 
pigs, or grain or granulated. 

684. Tobacco stems. 

685. Tonquin, tonqua, or tonka beans. 

686. Turmeric. 

687. Turpentine, Venice. 

688. Turpentine, spirits of. 

689. Turtles. 

690. Types, old, and fit only to be remanufactured. 

691. Uranium, oxide and salts of. 

692. Vaccine virus. 

693. Valonia. 

694. Verdigris, or subacetate of copper. 

695. Wax, vegetable or mineral. 

696. Wafers, unleavened or not edible. 



422 CUSTOMS TARIFFS — 1846 TO 1897. 

697. Wearing apparel, articles of personal adornment, toilet articles, 
and similar personal effects of persons arriving in the United States; 
but this exemption shall only include such articles as actually accom- 
pany and are in the use of, and as are necessary and appropriate for 
the wear and use of such persons, for the immediate purposes of the 
journey and present comfort and convenience, and shall not he held to 
apply to merchandise or articles intended for other persons or for sale : 
Provided^ That in case of residents of the United States returning from 
abroad, all wearing apparel and other personal effects taken by them 
out of the United States to foreign countries shall be admitted free of 
duty, without regard to their value, upon their identity being estab- 
lished, under appropriate rules and regulations to be prescribed by the 
Secretary of the Treasury, but no more than one hundred dollars in 
value of articles purchased abroad by such residents of the United 
States shall be admitted free of duty upon their return. 

698. Whalebone, unmanufactured. 

699. Wood : Logs and round unmanufactured timber, including pulp- 
woods, firewood, handle-bolts, shingle-bolts, gun- blocks for gun-stocks 
rough-hewn or sawed or planed on one side, hop-i)oles, ship-timber and 
ship-planking; all the foregoing not specially provided for in this Act. 

700. Woods: Cedar, lignum- vitse, lancewood, ebony, box, granadilla, 
mahogany, rosewood, satinwood, and all forms of cabinet woods, in the 
log, rough, or hewn only; briar root or briar wood and similar wood 
unmanufactured, or not further advanced than cut into blocks suitable 
for the articles into which they are intended to be converted ; bamboo, 
rattan, reeds unmanufactured, India malacca joints, and sticks of par- 
tridge, hair wood, pimento, orange, myrtle, and other woods not spe- 
cially provided for in this Act, in the rough, or not further advanced 
than cut into lengths suitable for sticks for umbrellas, parasols, sun- 
shades, whips, fishing rods, or walking canes. 

701. Works of art, drawings, engravings, photographic pictures, and 
philosophical and scientific apparatus brought by professional artists, 
lecturers, or scientists arriving from abroad for use by them temporarily 
for exhibition and in illustration, promotion, and encouragement of art, 
science, or industry in the United States, and not for sale, shall be 
admitted free of duty, under such regulations as the Secretary of the 
Treasury shall prescribe; but bonds shall be given for the payment to 
the United States of such duties as may be imposed by law upon any 
and all such articles as shall not be exported within six months after 
such importation : Provided, That the Secretary of the Treasury may, 
in his discretion, extend such period for a further term of six months 
in cases where applications therefor shall be made. 

702. Works of art, collections in illustration of the progress of the 
arts, sciences, or manufactures, photographs, works in terra cotta, 
parian, pottery, or porcelain, antiquities and artistic copies thereof in 
metal or other material, imported in good faith for exhibition at a fixed 
place by any State or by any society or institution established for the 
encouragement of the arts, science, or education, or for a municipal cor- 
poration, and all like articles imported in good faith by any society or 
association, or for a municipal corporation for the purpose of erecting a 
public monument, and not intended for sale, nor for any other purpose 
than herein expressed; but bonds shall be given under such rules and 
regulations as the Secretary of the Treasury may prescribe, for the pay- 
ment of lawful duties which may accrue should any of the articles afore- 
said be sold, transferred, or used contrary to this provision, and such 
articles shall be subject, at any time, to examination and inspection by 



CUSTOMS TAEIFFS — 1846 TO 1897. 423 

the proper officers of the customs : Provided^ That the privileges of this 
and the preceding section shall not be allowed to associations or cor- 
porations engaged in or connected with business of a private or com- 
mercial character, 

703. Works of art, the production of American artists residing tem- 
porarily abroad, or other works of art, including jiictorial paintings on 
glass, imported expressly for presentation to a national institution, or 
to any State or municipal corporation, or incorporated religious society, 
college, or other public institution, except stained or painted window- 
glass or stained or painted glass windows 5 but such exemption shall be 
subject to such regulations as the Secretary of the Treasury may 
prescribe. 

704. Yams. 

705. Zaffer. 

'^Seo. 3. That for the purpose of equalizing the trade of the United 
States with foreign countries, and their colonies, producing and export- 
ing to this country the following articles : Argols, or crude tartar, or 
wine lees, crude; brandies, or other spirits manufactured or distilled 
from grain or other materials; champagne and all other sparkling 
wines 5 still wines, and vermuth; paintings and statuary; or any of 
them, the President be, and he is hereby, authorized, as soon as may 
be after the passage of this Act, and from time to time thereafter, to 
enter into negotiations with the governments of those countries export- 
ing to the United States the above-mentioned articles, or any of them, 
with a view to the arrangement of commercial agreements in which 
reciprocal and equivalent concessions may be secured in favor of the 
products and manufactures of the United States; and whenever the 
government of any country, or colony, producing and exporting to the 
United States the above mentioned articles, or any of them, shall enter 
into a commercial agreement with the United States, or make con= 
cessions in favor of the products, or manufactures thereof, which, in 
the judgment of the President, shall be reciprocal and equivalent, he 
shall be, and he is hereby, authorized and empowered to suspend, dur- 
ing the time of such agreement or concession, by proclamation to that 
sffect, the imposition and collection of the duties mentioned in this 
Act, on such article or articles so exported to the United States from 
such country or colony, and thereupon and thereafter the duties levied, 
collected, and paid upon such article or articles shall be as follows, 
namely : 

Argols, or crude tartar, or wine lees, crude, live per centum ad valorem. 

Bran dies, or other spirits manufactured or distilled from grain or other 
materials, one dollar and seventy- five cents per proof gallon. 

Champagne and all other sparkling wines, in bottles containing not 
more than one quart and more than one pint, six dollars per dozen; 
containing not more than one pint each and more than one-half pint, 
three dollars per dozen; containing one-half pint each or less, one dol- 
lar and fifty cents per dozen ; in bottles or other vessels containing more 
than one quart each, in addition to six dollars per dozen bottles on the 
quantities in excess of one quart, at the rate of one dollar and ninety 
cents per gallon. 

Still wines, and vermuth, in casks, thirty-five cents per gallon ; in 
bottles or jugs, per case of one dozen bottles or jugs containing each 
not more than one quart and more than one pint, or twenty-four bottles 
or jugs containing each not more than one pint, one dollar and twenty- 
five cents per case, and any excess beyond these quantities found in 
such bottles or jug* shall be subject to a duty of four cents per pint or 



424 CUSTOMS TARIFFS — 1846 TO 1897. 

fractional part thereof, but no separate or additional duty shall be 
assessed upon the bottles or jugs. 

Paintings in oil or water colors, pastels, pen and ink drawings, and 
statuary, fifteen per centum ad valorem. 

The President shall have power, and it shall be his duty, whenever 
he shall be satisfied that any such agreement in this Section mentioned 
is not being fully executed by the Government with which it shall have 
been made, to revoke such suspension and notify such Government 
thereof. 

And it is further provided that with a view to secure reciprocal trade 
with countries producing the following articles, whenever and so often 
as the President shall be satisfied that the Government of any country, 
or colony of such Government, producing and exporting directly or 
indirectly to the United States cofi'ee, tea, and touquin, tonqua, or tonka 
beans, and vanilla beans, or any of such articles, imposes duties or 
other exactions upon the agricultural, manufactured, or other products 
of the United States, which, in view of the introduction of such coffee, 
tea, and touquin, tonqua, or tonka beans, and vanilla beans, into the 
United States, as in this Act hereinbefore provided for, he may deem 
to be recii)rocally unequal and unreasonable, he shall have the power 
and it shall be his duty to suspend, by proclajiiatiou to that efl'ect, the 
provisions of this Act relating to the tree introduction of such coftee, 
tea, and tonquin, tonqua, or tonka beans, and vanilla beans, of the 
products of such country or colony, for such time as he shall deem just; 
and in such case and during such suspension duties shall be levied, 
collected, and paid upon coffee, tea, and tonquin, tonqua, or tonka 
beans, and vanilla beans, the products or exports, direct or indirect, 
from such designated country, as follows : 

On coffee, three cents per pound. 

On tea, ten cents per pound. 

On tonquin, tonqua, or tonka beans, fifty cents per pound; vanilla 
beans, two dollars per pound; vanilla beans, commercially known as 
cuts, one dollar per pound. 

Sec. 4= That whenever the President of the United States, by and 
with the advice and consent of the Senate, with a view to secure recip- 
rocal trade with foreign countries, shall, within the period of two years 
from and after the passage of this Act, enter into commercial treaty or 
treaties with any other country or countries concerning the admission 
into any such country or countries of the goods, wares, and merchan- 
dise of the United States and their use and disposition therein, deemed 
to be for the interests of the United States, and in such treaty or trea- 
ties, in consideration of the advantages accruing to the United States 
therefrom, shall provide for the reduction during a specified period, not 
exceeding five years, of the duties imposed by this Act, to the extent 
of not more than twenty per centum thereof, upon such goods, wares, 
or merchandise as may be designated therein of the country or coun- 
tries with which stich treaty or treaties shall be made as in this section 
provided for; or shall provide for the transfer during such period from 
the dutiable list of this Act to the free list thereof of such goods, wares, 
and merchandise, being the natural products of such foreign country 
or countries and not of the United States; or shall provide for the 
retention upon the free list of this Act during a specified period, not 
exceeding five years, of such goods, wares, and merchandise now 
included in said free list as may be designated therein; and when any 
such treaty shall have been duly ratified by the Senate and approved 
by Congress, and public proclamation made accordingly, then and 



CUSTOMS TARIFFS; — 1846 TO 1897. 425 

thereafter the duties which shall be collected by the United States 
upon any of the designated goods, wares, and merchandise from the 
foreign country with which such treaty has been made shall, during 
the period provided for, be the duties specified and provided for in such 
treaty^ and none other. 

Sec. 5. That whenever any country, dependency, or colony shall pay 
or bestow, directly or indirectly, any bounty or grant upon the exporta- 
tion of any article or merchandise from such country, dependency, or 
colony, and such* article or merchandise is dutiable under the provi- 
sions of this Act, then upon the importation of any such article or 
merchandise into the United States, whether the same shall be imported 
directly from the country of production or otherwise, and whether such 
article or merchandise is imported in the same condition as when ex- 
ported from the country of production or has been changed in condition 
by remanufacture or otherwise, there sball be levied and paid, in all 
such cases, in addition to the duties otherwise imposed by this Act^ an 
additional duty equal to the net amount of such bounty or grant, how- 
ever the same be paid or bestowed. The net amount of all such boun- 
ties or grants shall be from time to time ascertained, determined, and 
declared by the Secretary of the Treasury, who shall make all needful 
regulations for the identification of sach articles and merchandise and 
for the assessment and collection of such additional duties. 

Sec. 6. That there shall be levied, collected, and paid on the impor- 
tation of all raw or unmanufactured articles, not enumerated or pro- 
vided for in this Act, a duty of ten per centum ad valorem, and on all 
articles manufactured, in whole or in part, not provided for in this Act, 
a duty of twenty per centum ad valorem. 

Sec. 7. That each and every imported article, not enumerated in this 
Act, which is similar, either in material, quality, texture, or the use 
to which it may be applied, to any arti-cle enumerated in this Act as 
chargeable with duty, shall pay the same rate of duty which is levied 
on the enumerated article which it most resembles in any of the par- 
ticulars before mentioned ^ and if any nonenumerated article equally 
resembles two or more enumerated articles on which different rates of 
duty are chargeable, there shall be levied on such nonenumerated arti- 
cle the same rate of duty as is cnargeable on the article which it resem- 
bles paying the highest rate of duty; and on articles not enumerated, 
manufactured^ of two or more materials, the duty shall be assessed at 
the highest rate at which the same would be chargeable if composed 
wholly of the component material thereof of chief value ; and the words 
"component material of chief value," wherever used in this Act, shall 
be held to mean that component material which shall exceed in value 
any other single component material of the article; and the value of 
each component material shall be determined by the ascertained value 
of such material in its condition as found in the article. If two or more 
rates of duty shall be applicable to any imported article, it shall pay 
duty at the highest of such rates. 

Sec. 8. That all articles of foreign manufacture, such as are usually 
or ordinarily marked, stamped, branded, or labeled, and all packages 
containing such or other imported articles, shall, respectively, be plainly 
marked, stamped, branded, or labeled in legible English words in a 
conspicuous place, so as to indicate the country of their origin and the 
quantity of their contents; and until so marked, stamped, branded, or 
labeled they shall not be delivered to the importer. Should any 
article of imported merchandise be marked, stamped, branded, or 
labeled so as to indicate a quantity, number, or measurement in excess 



426 CUSTOMS TARIFFS — 1846 TO 1897. 

of the quantity, number, or measurement actually contained in such 
article, no delivery of the same shall be made to the importer until the 
mark, stamp, brand, or label, as the case may be, shall be changed so 
as to conform to the facts of the case. 

Sec. 9. That section thirty-three hundred and forty-one of the Revised 
Statutes of the United States be, and hereby is, amended to read as 
follows : 

'^ Sec. 3341„ The Commissioner of Internal Eevenue shall cause to 
be prepared, for the payment of such tax, suitable stamps denoting 
the amount of tax required to be paid on the hogsheads, barrels, and 
halves, thirds, quarters, sixths, and eighths of a barrel of such fer- 
mented liquors (and shall also cause to be prepared suitable permits 
for the ])urpose hereinafter mentioned), and shall furnish the same to 
the collectors of internal revenue, who shall each be required to keep 
on hand at all times a sufficient supply of permits and a supply of 
stamps equal in amount to two months' sales thereof, if there be any 
brewery or brewery warehouse in his district; and such stamps shall 
be sold, and permits granted and delivered by such collectors, only to 
the brewers of their district, respectively. 

^'Such collectors shall keep an account of the number of permits 
delivered and of the number and value of the stamps sold by them to 
each brewer." 

Sec. 10. That section thirty-three hundred and ninety-four of the 
Eevised Statutes of the United States, as amended, be, and the same 
is hereby, further amended, so as to read as follows: 

"Upon cigars which shall be manufactured and sold, or removed for 
consumption or sale, there shall be assessed and collected the following 
taxes, to be paid by the manufacturer thereof: On cigars of all descrip- 
tions made of tobacco, or any substitute therefor, and weighing more 
than three pounds per thousand, three dollars per thousand; on cigars, 
made of tobacco, or any substitute therefor, and weighing not more 
than three pounds per thousand, one dollar per thousand; on ciga- 
rettes, made of tobacco, or any substitute therefor, and weighing more 
than three pounds per thousand, three dollars per thousand; on ciga- 
rettes, made of tobacco, or any substitute therefor, and weighing not 
more than three pounds per thousand, one dollar per thousand: Pro- 
vided^ That all rolls of tobacco, or any substitute therefor, wrapped 
with tobacco, shall be classed as cigars, and all rolls of tobacco, or any 
substitute therefor, wrapped in paper or any substance other than 
tobacco, shall be classed as cigarettes. 

''And the Commissioner of Internal Eevenue, with the approval of 
the Secretary of the Treasury, shall provide dies and adhesive stamps 
for cigars weighing not more than three pounds per tliousand : Provided^ 
That such stamps shall be in denominations of ten, twenty, fifty, and 
one hundred, and the laws and regulations governing the packing and 
removal for sale of cigarettes, and the affixing and canceling of the 
stamps on the packages thereof, shall apply to cigars weighing not 
more than three pounds per thousand. 

''Kone of the packages of smoking tobacco and fine-cut chewing 
tobacco and cigarettes prescribed by law shall be permitted to have 
packed in, or attached to, or connected with, them, any article or thing 
whatsoever, other than the manufacturers' wrappers and labels, the 
internal revenue stamp and the tobacco or cigarettes, respectively, put 
ux) tlierein, on which tax is required to be paid under the internal rev- 
enue laws; nor shall there be affixed to, or branded, stamped, marked, 
written, or printed upon, said packages, or their contents, any promise 



CUSTOMS TARIFFS — 1846 TO 1897. 427 

or offer of, or any order or certificate for, any gift, prize, premium, 
payment, or reward." 

Sec. 11. Tliat no article of imported merchandise which shall copy or 
simulate the name or trade-mark of any domestic manufacture or man- 
ufacturer, or which shall bear a name or mark, which is calculated to 
induce the public to believe that the article is manufactured in the 
United States, shall be admitted to entry at any custom-house of the 
United States. And in order to aid the officers of the customs in enforc- 
ing this prohibition, any domestic manufacturer who has adopted trade- 
marks may require his name and residence and a description of his 
trade-marks to be recorded in books which shall be kept for that pur- 
pose in the Department of the Treasury, under such regulations as the 
Secretary of the Treasury shall prescribe, and may furnish to the 
Department facsimiles of such trade-marks; and thereupon the Secre- 
tary of the Treasury shall cause one or more copies of the same to be 
transmitted to each collector or other proper officer of the customs. 

Sec. 12. That all materials of foreign production which may be neces- 
sary for the construction of vessels built in the United States for foreign 
account and ownership, or for the purpose of being employed in the 
foreign trade, including the trade between the Atlantic and Pacific 
ports of the United States, and all such materials necessary for the 
building of their machinery, and all articles necessary for their outfit 
and equipment, may be imported in bond under such regulations as the 
Secretary of the Treasury may prescribe; and upon proof that such 
materials have been used for such i^urposes no duties shall be paid 
thereon. Bat vessels receiving the benefit of this section shall not be 
allowed to engage in the coastwise trade of the United States more 
than two months in any one year except upon the payment to the. 
United States of the duties of which a rebate is herein allowed: Fro- 
vided, That vessels built in the United States for foreign account and 
ownership shall not be allowed to engage in the coastwise trade of the 
United States. 

Sec. 13. That all articles of foreign i)roduction needed for the repair 
of American vessels engaged in foreign trade, including the trade between 
the Atlantic and Pacific ports of the United States, may be withdrawn 
from bonded warehouses free of duty, under such regulations as the 
Secretary of the Treasury may prescribe. 

Sec. 14. That the sixteenth section of an Act entitled "An Act to 
remove certain burdens on the American merchant marine and encour- 
age the American foreign carrying trade, and for other purposes," 
approved June twenty-sixth, eighteen hundred and eighty-four, be 
amended so as to read as follows: 

'^Sec. 16, That all articles of foreign or domestic production needed 
and actually withdrawn from bonded warehouses and bonded manu- 
facturing warehouses for supplies (not including equipment) of vessels 
of the United States engaged in foreign trade, or in trade between the 
Atlantic and Pacific ports of the United States, may be so withdrawn 
from said bonded warehouses, free of duty or of internal-revenue tax, 
as the case may be, under such regulations as the Secretary of the 
Treasury may prescribe ; but no such articles shall be landed at any 
port of the United States." 

Sec. 15. That all articles manufactured in whole or in part of imported 
materials, or of materials subject to internal-revenue tax, and intended 
for exportation without being charged with duty, and without having 
an internal- revenue stamp affixed thereto, shall, under such regulations 
as the Secretary of the Treasury may prescribe, in order to be so manu- 



428 CUSTOMS TARIFFS — 1846 TO 1897. 

factured and exported, be made and manufactured in bonded warehouses 
similar to those known and designated in Treasury Eegulations as 
bonded warehouses, class six : Provided, That the manufacturer of such 
articles shall first give satisfactory bonds for the faithful observance of 
all the provisions of law and of such regulations as shall be prescribed 
by the Secretary of the Treasury: Provided further, That the manu- 
facture of distilled spirits from grain, starch, molasses or sugar, includ- 
ing all dilutions or mixtures of them or either of them, shall not be 
permitted in such manufacturing warehouses. 

Whenever goods manufactured in any bonded warehouse established 
under the provisions-of the preceding paragraph shall be exported 
directly therefrom or shall be duly laden for transportation and imme- 
diate exportation under the supervision of the proper officer who shall 
be duly designated for that i^urpose, such goods shall be exempt from 
duty and from the requirements relating to revenue stamps. 

Any materials used in the manufacture of such goods, and any pack- 
ages, coverings, vessels, brands, and labels used in putting up the same 
may, under the regulations of the Secretary of the Treasury, be con- 
veyed without the payment of revenue tax or duty into any bonded 
manufacturing wai'ehouse, and imported goods may, under the afore- 
said regulations, be transferred without the exaction of duty from any 
bonded warehouse into any bonded manufacturing warehouse j but this 
privilege shall not be held to ai)ply to implements, machinery, or appa- 
ratus to be used in the construction or repair of any bonded manufac- 
turing warehouse or for the prosecution of the business carried on 
therein. 

Ko articles or materials received into such bonded manufacturing 
warehouse shall be withdrawn or removed therefrom except for direct 
shipment and exportation or for transportation and immediate exporta- 
tion in bond under the supervision of the officer duly designated there- 
for by the collector of the port, who shall certify to such shipment and 
exportation, or Jadening for transportation, as the case may be, describ- 
ing the articles by their mark or otherwise, the quantity, the date of 
exportation, and the name of the vessel. All labor performed and 
services rendered under these provisions shall be under the supervision 
of a duly designated officer of the customs and at the expense of the 
manufacturer. 

A careful account shall be kept by the collector of all merchandise 
delivered by him to any bonded manufacturing warehouse, and a sworn 
monthly return, verified by the customs officers in cbarge, shall be made 
by the manufacturers containing a detailed statement of all imported 
merchandise used by him in the manufacture of exported articles. 

Before commencing business the proprietor of any manufacturing 
warehouse shall file with the Secretary of the Treasury a list of all the 
articles intended to be manufactured in such warehouse, and state the 
formula of manufacture and the names and quantities of the ingre- 
dients to be used therein. 

Articles manufactured under these provisions may be withdrawn 
under such regulations as the Secretary of the Treasury maj^ prescribe 
for transportation and delivery into any bonded warehouse at an exte- 
rior port for the sole purpose of immediate export therefrom. 

The provisions of Eevised Statutes thirty-four hundred and thirty- 
three shall, so far as may be practicable, apply to any bonded manufac- 
turing warehouse established under this Act and to the merchandise 
conveyed therein. 

Sec. 16. That all persons are prohibited from importing into the 



i 



\ 

CUSTOMS TARIFFS — 1846 TO 1897. 429 

United States from any foreign country any obscene book, pamphlet, 
paper, writiDg, advertisement, circular, print, picture, drawing, or other 
representation, figure, or image on or of paper or other material, or any 
cast, iustrumentj or other article of an immoral nature, or any drug or 
mediciue, or any article whatever for the prevention of conception or 
for causing unlawful abortion, or any lottery ticket or any advertise- 
ment of any lottery, No such articles, whether imported separately or 
contained in packages with other goods entitled to entry, shall be 
admitted to entry j and all such articles shall be proceeded against, 
seized, and forfeited by due course of law. All such prohibited articles 
and the ])ackage in which they are contained in the course of importa- 
tion shall be detained by the officer of customs, and proceedings taken 
against the same as hereinafter prescribed, unless it appears to the 
satisfaction of the collector of customs that the obscene articles con- 
tained in the package were inclosed therein without the knowledge or 
consent of the importer, owner, agent, or consignee: Provided^ That 
the drugs hereinbefore mentioned, when imported in bulk and not put 
up for any of the purposes hereinbefore specified, are excepted from 
the operation of this section. 

Sec. 17. That whoever, being an officer, agent, or employee of the Gov- 
ernment of the United States, shall knowingly aid or abet any person 
engaged in any violation of any of the provisions of law prohibiting 
imi)orting, advertising, dealing in, exhibiting, or sending or receiving 
by mail obscene or indecent publications or representations, or means 
for preventing conception or procuring abortion, or other articles of 
indecent or immoral use or tendency, shall be deemed guilty of a mis- 
demeanor, and shall for every offense be pnnishable by a fine of not 
more than five thousand dollars, or by imprisonment at hard labor for 
not more than ten years, or both. 

Sec. 18, That any judge of any district or circuit court of the United 
States, within the proper district, before whom complaint in writing of 
any violation of the two preceding sections is made, to the satisfaction 
of such judge, and founded on knowledge or belief, and if upon belief, 
setting forth the grounds of such belief, and supported by oath or 
affirmation of the complainant, may issue, conformably to the Consti- 
tution, a warrant directed to the marshal or any deputy marshal in the 
proper district, directing him to search for, seize, and take possession of 
any such article or thing mentioned in the two preceding sections, and 
to make due and immediate return thereof to the end that t lie same 
may be condemned and destroyed by proceedings, which shall be con- 
ducted in the same manner as other proceedings in the case of munic- 
ipal seizure, and with the same right of appeal or writ of error. 

Sec, 19. That machinery for repair may be imported into the United 
States without payment of duty, under bond, to be given in double the 
appraised value thereof, to be withdrawn and exported after said 
machinery shall have been repaired; and the Secretary of the Treasury 
is authorized and directed to prescribe such rules and regulations as 
may be necessary to protect the revenue against fraud and secure the 
identity and character of all such importations when again withdrav/n 
and exported, restricting and limiting the export and withdrawal to the 
same port of entry where imported, and also limiting all bonds to a 
period of time of not more than six months from the date of the impor- 
tation. 

Sec. 20. That the produce of the forests of the State of Maine upon 
the Saint John River and its tributaries, owned by American citizens, 
and sawed or hewed in the Province of I^ew Brunswick by American 



430 CUSTOMS TARIFFS — 1846 TO 1897. 

citizens, the same being otherwise unmanufactured in whole or in part, 
which is now admitted into the ports of the United States free of duty, 
shall continue to be so admitted, under such regulations as the Secre- 
tary of the Treasury shall from time to time prescribe. 

Sec. 21. That the i^roduce of the forests of the State of Maine upon 
the Saint Croix Eiver and its tributaries owned by American citizens, 
and sawed or hewed in the Province of E'ew Brunswick by American 
citizens, the same being otherwise unmanufactured in whole or in part^ 
shall be admitted into the ports of the United States free of duty, 
under such regulations as the Secretary of the Treasury shall from 
time to time prescribe. 

Sec. 22. Tliat a discriminating duty often per centum ad valorem, in 
addition to the duties imposed by law, shall be levied, collected, and 
paid on all goods, wares, or merchandise which shall be imported in 
vessels not of the United States, or which being the production or 
manufacture of any foreign country not contiguous to the United States, 
shall come into the United States from such contiguous country; but 
this discriminating duty shall not apply to goods, wares, or merchandise 
which shall be imported in vessels not of the United States, entitled at 
the time of such importation by treaty or convention to be entered in 
the x)orts of the United States on payment of the same duties as shall 
then be payable on goods, wares, and merchandise imported in vessels 
of the United States, nor to such foreign products or manufactures as 
shall be imj^orted from such contiguous countries in the usual course of 
strictly retail trade. 

Sec. 23. That no goods, wares, or merchandise, unless in cases pro- 
vided for by treaty, shall be imported into the United States from any 
foreign port or place, except in vessels of the United States, or in such 
foreign vessels as truly and wholly belong to the citizens or subjects of 
that country of which the goods are the growth, production, or manu- 
facture, or from which such goods, wares, or merchandise can only be, 
or most usually are, first shipped for transportation. All goods, wares, 
or merchandise imported contrary to this section, and the vessel 
wherein the same shall be imported, together with her cargo, tackle, 
apparel, and furniture, shall be forfeited to the United States; and 
such goods, wares, or merchandise, ship, or vessel, and cargo shall 
be liable to be seized, prosecuted, and condemned in like manner, and 
under the same regulations, restrictions, and provisions as have been 
heretofore established for the recovery, collection, distribution, and 
remission of forfeitures to the United States by the several revenue 
laws. 

Sec. 24. That the preceding section shall not apply to vessels or 
goods, wares, or merchandise imported in vessels of a foreign nation 
which does not maintain a similar regulation against vessels of the 
United States. 

Sec. 25. That the importation of neat cattle and the hides of neat 
cattle from any foreign country into the United States is i^rohibited: 
Frovidedj That the operation of this section shall be suspended as to 
any foreign country or countries, or any parts of such country or coun- 
tries, whenever the Secretary of the Treasury shall officially determine, 
and give public notice thereof that such importation will not tend to 
the introduction or spread of contagious or infectious diseases among 
the cattle of the United States; and the Secretary of the Treasury is 
hereby authorized and empowered, and it shall be his duty, to make all 
necessary orders and regulations to carry this section into effect, or 
to suspend the same as herein provided, and to send copies thereof to 



CUSTOMS TARIFFS — 1846 TO 189*7. 431 

fhe proper officers in the United States, and to such officers or agents 
of the iJnited States in foreign countries as he shall judge necessary. 

Sec. 26. That any person convicted of a willful violation of any of 
the provisions of the preceding section shall be fined not exceeding five 
hundred dollars, or imprisoned not exceeding one year, or both, in the 
discretion of the court. 

Sec. 27. That upon the reimportation of articles once exported, of 
the growth, product, or manufacture of the United States, upon which 
no internal tax has been assessed or paid, or upon which such tax has 
been paid and refunded by allowance or drawback, there shall be lev- 
ied, collected, and paid a duty equal to the tax imposed by the internal- 
revenue laws upon such articles, except articles manufactured in bonded 
warehouses and exported pursuant to law^ which shall be subject to 
the same rate of duty as if originally imported. 

Sec. 28. That whenever any vessel laden with merchandise, in whole 
or in part subject to duty, has been sunk in any river, harbor, bay, or 
waters subject to the jurisdiction of the United States, and within 
its limits, for the period of two years, and is abandoned by the owner 
thereof, any ])erson who may raise such vessel shall be permitted to 
bring any merchandise recovered therefrom into the port nearest to the 
place where such vessefwas so raised free from the x>ayment of any 
duty thereupon, but under such regulations as the Secretary of the 
Treasury may prescribe. 

Sec. 29. That the works of manufacturers engaged in smelting or 
refining metals, or both smelting and refining, in the United States may 
be designated as bonded warehouses under such regulations as the Sec- 
retary of the Treasury may prescribe ; Provided, That such manufac- 
turers shall first give satisfactory bonds to the Secretary of the Treasury. 
Ores or metals in any crude form requiring smelting or refining to make 
them readily available in the arts, imported into the United States to 
be smelted or refined and intended to be exported in a refined but 
unmanufactured state, shall, under such rules as the Secretary of the 
Treasury may prescribe, and under the direction of the proper officer, 
be removed in original packages or in bulk from the vessel or other 
vehicle on which they have been imported, or from the bonded ware- 
house in which the same may be, into the bonded warehouse in which 
such smelting or refining, or both, may be carried on, for the purpose 
of being smelted or refined, or both, without payment of duties thereon, 
and may there be smelted or refined, together with other metals of home 
or foreign production : Provided, That each day a quantity of refined 
metal equal to ninety per centum of the amount of imported metal 
smelted or refined that day shall be set aside, and such metal so set 
aside shall not be taken from said works except for transportation to 
another bonded warehouse or for exportation, under the direction of 
the proper officer having charge thereof as aforesaid, whose certificate, 
describing the articles by their marks or otherwise, the quantity, 
the date of importation, and the name of vessel or other vehicle by 
which it was imported, with such additional particulars as may from 
time to time be required, shall be received by the collector of customs 
as sufficient evidence of the exportation of the metal, or it may be 
removed under such regulations as the Secretary of the Treasury may 
prescribe, upon entry and payment of duties, for domestic consump- 
tion, and the exportation of the ninety per centum of metals hereinbe- 
fore provided for shall entitle the ores and metals imported under 
the provisions of this section to admission without payment of the 
duties thereon : Provided further, That in respect to lead ores imported 



432 CUSTOMS TARIFFS — 1846 TO 1897. 

under the provisions of this section the refined metal set aside shall 
either be reexported or the regular duties paid thereon within six months 
from the date of the receipt of the ore. All labor i^erformed and serv- 
ices rendered under these regulations shall be under the supervision 
of an officer of the customs^ to be appointed by the Secretary of the 
Treasury, and at the expense of the manufacturer. 

Sec, 30. That where imported materials on which duties have been 
paid are used in the manufacture of articles manufactured or produced 
in the United States, there shall be allowed on the exportation of such 
articles a drawback equal in amount to the duties paid on the materials 
used, less one per centum of such duties: Provided, That when the 
articles exported are made in part from domestic materials the imported 
materials, or the parts of the articles made from such materials, shall so 
appear in the completed articles that the quantity or measure thereof 
may be ascertained : And provided further, That the drawback on any 
article allowed under existing law shall be continued at the rate herein 
provided. That the imported materials used in the manufacture or 
production of articles entitled to drawback of customs duties when 
exported shall, in all cases where drawback of duties paid on such 
materials is claimed, be identified, the quantity of such materials used 
and the amount of duties paid thereon shall be ascertained, the facts of 
the manufacture or production of such articles in the United States and 
their exportation therefrom shall be determined, and the drawback due 
thereon shall be paid to the manufacturer, producer, or exporter, to the 
agent of either or to the person to whom such manufacturer, producer, 
exporter, or agent shall in writing order such drawback paid, under 
such regulations as the Secretary of the Treasury shall prescribe. 

Sec. 31. That all goods, wares, articles, and merchandise manufac- 
tured wholly or in part in any foreign country by convict labor shall 
not be entitled to entry at any of the ports of the United States, and 
the importation thereof is hereby prohibited, and the Secretary of the 
Treasury is authorized and directed to prescribe such regulations as 
may be necessary for the enforcement of this provision. 

Sec. 32. That sections seven and eleven of the Act entitled '^An Act 
to simplify the laws in relation to the collection of the revenues," 
approved June tenth, eighteen hundred and ninety, be, and the same 
are hereby, amended so as to read as follows : 

Sec. 7. That the owner, consignee, or agent of any imported mer- 
chandise which has been actually purchased may, at the time when he 
shall make and verify his written entry of such merchandise, but not 
afterwards, make such addition in the entry to the cost or value given 
in the invoice or pro forma invoice or statement in form of an invoice, 
which he shall produce with his entry, as in his opinion may raise the 
same to the actual market value or wholesale price of such merchandise 
at the time of exportation to the United States, in the principal markets 
of the country from which the same has been imported ; but no such 
addition shall be made upon entry to the invoice value of any imported 
merchandise obtained otherwise than by actual purchase ] and the col- 
lector within whose district any merchandise may be imported or 
entered, whether the same has been actually purchased or procured 
otherwise than by purchase, shall cause the actual market value or 
wholesale price of such merchandise to be appraised; and if the 
appraised value of any article of imported merchandise subject to an 
ad valorem duty or to a duty based upon or regulated in any manner 
by the value thereof shall exceed the value declared in the entry, there 
shall be levied, collected, and paid, in addition to the duties imposed by 



CUSTOMS TARIFFS — 1846 TO 1897. 433 

law on such merchandise, an additional dnty of one per centum of the 
total appraised value thereof for each one per centum that such 
appraised value exceeds the value declared in the entry, but the addi- 
tional duties shall only apply to the particular article or articles in 
each invoice that are so undervalued, and shall be limited to fifty per 
centum of the appraised value of such article or articles. Such addi- 
tional duties shall not be construed to be penal, and shall not be 
remitted, nor payment thereof in any way avoided, except in cases 
arising from a manifest clerical error, nor shall they be refunded in 
case of exportation of the merchandise, or on any other account, nor 
shall they be subject to the benefit of drawback: Provided^ That if the 
appraised value of any merchandise shall exceed the value declared in 
the entry by more than fifty per centum, except when arising from a 
manifest clerical error, such entry shall be held to be presumptively 
fraudulent, and the collector of customs shall seize such merchandise 
and proceed as in case of forfeiture for violation of the customs laws, 
and in any legal i)roceeding that may result from such seizure, the 
undervaluation as shown by the appraisal shall be presumptive evidence 
of fraud, and the burden of proof shall be on the claimant to rebut the 
same and forfeiture shall be adjudged unless he shall rebut such pre- 
sumption of fraudulent intent by sufficient evidence. The forfeiture 
provided for in this section shall apply to the whole of the merchandise 
or the value thereof in the case or package containing the particular 
article or articles in each invoice which are undervalued: Provided, 
further, That all additional duties, penalties or forfeitures applicable 
to merchandise entered by a duly certified invoice, shall be alike appli 
cable to merchandise entered by a pro forma invoice or statement in 
the form of an invoice, and no forfeiture or disability of any kind, 
incurred under the provisions of this section shall be remitted or miti- 
gated by the Secretary of the Treasury. The duty shall not, however, 
be assessed in any case upon an amount less than the invoice or entered 
value. 

Sec. 11. That, when the actual market value as defined by law, of 
any article of imported merchandise, wholly or partly manufactured and 
subject to an ad valorem duty, or to a duty based in whole or in part 
on value, can not be otherwise ascertained to the satisfaction of the 
appraising officer, such officer shall use all available means in his power 
to ascertain the cost of production of such merchandise at the time of 
exportation to the United States, and at the place of manufacture ; such 
cost of production to include the cost of materials and of fabrication, 
all general expenses covering each and every outlay of whatsoever 
nature incident to such production, together with the expense of pre- 
paring and putting up such merchandise ready for shipment, and an 
addition of not less than eight nor more than fifty per centum upon the 
total cost. as thus ascertained; and in no case shall such merchandise 
be appraised upon original appraisal or reappraisement at less than the 
total cost of production as thus ascertained. It shall be lawful for 
appraising officers, in determining the dutiable value of such merchan- 
dise, to take into consideration the wholesale price at which such or 
similar merchandise is sold or offered for sale in the United States, due 
allowance being made for estimated duties thereon, the cost of trans- 
portation, insurance, and other necessary expenses from the place of 
shipment to the United States, and a reasonable comLmission, if any has 
been paid, not exceeding six per centum. 

Sec. 33. That on and after the day when this Act shall go into effect 
all goods, wares, and merchandise previously imported, for which no 

64467— S. Doc. 547, 60-2 28 



434 CUSTOMS TARIFFS — 1846 TO 1897. 

eu try has been made, and all goods, wares, and merchandise previously- 
entered without payment of duty and under bond for warehousing, 
transportation, or any other purpose, for which no permit of delivery 
to the importer or his agent has been issued, shall be subjected to the 
duties imposed by this Act and to no other duty, upon the entry or the 
withdrawal thereof: Provided^ That when duties are based upon the 
weight of merchandise deposited in any public or private bonded ware- 
house, said duties shall be levied and collected upon the weight of such 
merchandise at the time of its entry. 

Sec. 34. That sections one to twenty-four, both inclusive, of an Act 
entitled ^'An Act to reduce taxation, to provide revenue for the Gov- 
ernment, and for other puri)oses,'^ which became a law on the twenty- 
eighth day of August, eighteen hundred and ninety-four, and all acts 
and parts of acts inconsistent with the provisions of this Act are 
hereby repealed, said rei^eal to take effect on and after the passage of 
this Act, but the rex)eal of existing laws or modifications thereof em- 
braced in this Act shall not affect any act done, or any right accru- 
ing or accrued, or an}'- suit or proceeding had or commenced in any ci\il 
cause before the said repeal or modifications; but all rights and liabili- 
ties under said laws shall continue and may be enforced in the same 
manner as if said repeal or modifications had not been made. Any 
offenses committed and all i^enalties or forfeitures or liabilities incurred 
prior to the passage of this Act under any statute embraced in or 
changed, modified, or repealed by this Act may be prosecuted or pun- 
ished in the same manner and with the same effect as if this Act had 
not been passed. All Acts of limitatioD, whether applicable to civil 
causes and proceedings or to the prosecution of offenses or for the 
recovery of penalties or forfeitures embraced in or modified, changed, 
or rex)ealed by this Act shall not be affected thereby; and all suits, 
proceedings, or prosecutions, whether civil or criminal, for causes 
arising or acts done or committed prior to the passage of this Act may 
be commenced and prosecuted within the same time and with the same 
effect as if this Act had not been passed: And lyrovided further^ That 
nothing in this Act shall be construed to repeal the provisions of 
section three thousand and fifty-eight of the Eevised Statutes as 
amended by the Act approved February twenty-third, eighteen hun- 
dred and eighty-seven, in respect to the abandonment of merchandise 
to underwriters or the salvors of property, and the ascertainment of 
duties thereon : And iwovided further, That nothing in this Act shall 
be construed to repeal or in any manner affect the sections numbered 
seventy- three, seventy-four, seventy- five, seventy-six, and seventy-seven 
of an Act entitled ''An Act to reduce taxation, to provide revenue for 
the Government, and for other purposes," which became a law on the 
twenty-eighth day of August, eighteen hundred and ninety-four. 

Approved, July 24, 1897. 



Il^DEX TO TARIFF/ 
July 24, 1897. 



Paragraph. 

Abortion, articles for caus- 
ing, importation prohib- 
ited sees. 16^ 17, 18 

Absinthe 292 

Acetate, lead 60 

Acetic acid 1 

Acids : 

acetic 1 

arsenic 464 

arsenious 464 

benzoic 464 

boracic... 1 

carbolic 464 

chromic 1 

citric 1 

fluoric 464 

gallic 1 

hydrochloric 464 

lactic 1 

muriatic 464 

nitric 464 

nitro-picric 464 

not specially provided for . 1 

oxalic 464 

phosphoric 464 

phthalic 464 

picric 464 

prussic 464 

pyroligenous 1 

ricinoleic 32 

salicylic 1 

silicic 464 

sulpho -ricinoleic 32 

sulphuric 1, 675 

tannic ........ 1 

tartaric , 1 

valerianic 464 

Aconite 465 

Acoros 283,466 

Administrative act amend- 
ed .sec. 32 



Parapjraph. 

Agate buttons 414 

Agate, manufactures of . 115 

Agates 467 

Agricultural drills 460 

Agriculture, Department of, 

seeds, etc., for 640 

Alabaster, manufactures of. . 115 

Albata 174 

Albumen 245, 468 

Albumenized paper 398 

Albums : 

autograph 404 

photograph 404 

scrap 404 

Alcohol, amylic 38 

Alcoholic compounds 2 

preparations, 

medicinal 67 

perfumery ....... 2 

Ale 297 

Ale, ginger 300 

Alizarin assistant 32 

Alizarin : 

artificial 469 

dyes from 469 

natural 469 

Alkalies 3, 73 

Alkaline silicate 79 

Alkaloids 3 

of cinchona bark 647 

opium 43 

Alloys : 

aluminum 172 

nickel 185 

used as substitutes for 

steel 135 

Almond oil 626 

Almonds 269 

Alpaca, hair of 348, 350, 356 

Althea root 611 

Alum 4 

cake 4 



1 For articles specified in reciprocity sections 3 and 4, see page 482. 



435 



36 



CUSTOMS TAEIFFS — 1846 TO 159' 



Alum — Continued. Paragraph. 

crystals 4 

ground 4 

patent -L 

Alumina : 

hydrate of 4 

sulphate of 4 

Aluminous cake 4 

Aluminum 172 

alloys of 172 

in crude form 172 

in leaf , . 175 

in i)lates, sheets, bars, and 

rods 172 

manufactures of 193 

Amber 170 

gum 170 

manufactures of US 

oil 626 

Ambergris 171 

oil. crude and rectified 626 

Amberoid 170 

American : 

artists, works of 703 

fisheries, products of 626 

goods exported and re- 
turned 1S3 

goods exported and re- 
turned, internal-revenue 

tax on sec. 27 

vessels built for foreign 
ownershix), or for foreign 

trade sec. 12 

vessels, coal stores of 523 

Ammonia : 

carbonate of 5 

muriate of 5 

sulphate of 5 

Amylic alcohol 38 

Anatomy. jDreparations of. . . 663 

Anchors or parts of .... 127 

Anchovies 258 

Andirons 118 

Angora goat, hair of 350. 356 

Angles, iron and steel 125 

Anhydrous boracic acid 11 

Aniline : 

arseniate of 180 

oil 626 

salts 172 

Animal bladders, integu- 
ments, and intestines 196 

Animal carbon 199 

Animals 218. 

219, 220. 221, 222. 173. 171 

for breeding purposes 173 

exhibition, etc 171 



Animals^Continued. Paragraph, 

for immigrants 171 

racing 471 

hair of 318. 350. 351, 

356. 357. 358. 359. 361. 130. 571 
integuments and intestiues 

of 496 

live 218-222 

teams of 174 

wild, for exhibition, etc . . . 474 

Anise oil ' 626 

seed 656 

seed oil 626 

Annatto, and extracts of. . . . 475 

Anthoss'oil 626 

Anthracite coal 523 

Antifriction ball forgings. . . 127 
Antimony : 

metal 173 

ore 476 

regulas of 173 

sulphite of. crude .... 476 

Antiquities, for exhibition . . 702 

Anvils 142 

AiDatite 477 

Ax^paratus : 

philosophical 638. 701 

platintim 642 

scientihc 638, 701 

Apparel : 

theatrical &15 

wearing, of passengers 697 

wearing, embroidered 339, 

370,390 

Apples 262 

Applications, toilet 70 

Appliqued articles . . 312. 339. 390 
Axj^jraisement of value .... sec. 32 
Aqueous extract of opium . . 43 
Argols, crude and i:)artly re- 

" fined \... 6 

Argentiae 174 

Arms: 

fire 157, 158 

side . . - 154 

Aromatic seeds 20, 548 

AiTack 292 

Arrowroot 478 

Arseniate: 

of andine 480 

of soda 78 

Ai'senic, and sulphide of 479 

Arsenic or arsenious acid . . . 464 
Art: 

educational stops 181 

squares, made of carpeting 
of wool 382 



CUSTOMS TARIFFS — 1846 TO 1897. 



437 



Art — Continued. Paragraph. 

works of 701, 702, 703 

works of American artists 
abroad 703 

Articles : 

cast iron 147, 148, 150 

composed of earthy or min- 
eral substances 97 

composed of two or more 

materials sec. 7 

domestic growth, manufac- 
ture, or production 483 

drawback on sec. 30 

for the United States . . 500, 640 
glass, cut, engraved, etc . . . 100 
illustrating the progress of 

the arts, sciences, etc. . . 702 
in a crude state, for dyeing 

or tanning, n. s. p. f 482 

of an immoral nature . . sees. 16, 

17,18 
similar in material, quality, 

etc sec. 7 

smokers' 459 

uncDumerated sec. 6 

Artificial : 

alizarin 469 

feathers 425 

fruits 425 

flowers 425 

grains 425 

leaves 425 

mineral waters 301 

stems 425 

sulphate of bary tes 46 

sulphate of lime 46 

Artists : 

American, works of 703 

colors and paints ..... 58 

knives 155 

Arts ; 
collections in illustration of 

the progress of the 702 

models of invention and 
other improvements in , 616 

Asafetida 486 

Asbestos : 

manufactures of 448 

unmanufactured 484 

Ash, soda 78 

Ashes 485 

beet root 485 

bone 499 

lye of wood 485 

Asphalt, limestone-rock 93 

Asphaltum 93 

Aspic oil - 626 



Para.2;rapli. 

Attar of roses, oil of 626 

Assistant, alizarin 32 

Aubusson carpets 372 

rugs 379 

Autograph albums 404 

Axles 143 

bars 143 

blanks 143 

fitted in wheels 143, 171 

forgings for 143 

iron or steel 143 

parts of 143 

Axminster carpets 372 

rugs 379 

Azaleas ~ . . . 251 

B. 

Back saws 168 

Bacon and hams 273 

Bagatelle balls 417 

Bagging: 

for cotton 344 

waste 632 

Bags: 

domestic, returned 483 

gunny, old, for paper stock . 632 

jute 313 

Ball forgings, antifriction. . . 127 
Balls: 

bagatelle 417 

billiard 417 

chess 417 

pool ...' 417 

Balm of Gilead 487 

Balsams 20,548 

Bamboo 700 

Band iron or steel... 128,129,132 

Band leather - . 438 

Band saws 168 

Bandings 320 

silk 389 

wool ■ 371 

Bands, cotton, flax or other 

vegetable fiber 339 

Bar iron 123 

Bar tin 683 

Barks : 

cinchona 488 

alkaloids or salts 

of 647 

cork 416 

drugs 20, 548 

hemlock, extracts of 22 

Barley 223 

hulled 225 



438 



CUSTOMS TARIFFS — 1846 TO 1897. 



Barley — Continued. Paragraph. 

malt 224 

patent 225 

pearled 225 

Barrel buttons, wool 371 

Barrel hoops, iron or steel . . 128 
Barrels : 
containing oranges, limes, 

and lemons 205 

domestic, returned 483 

empty 204 

for shot guns, rough bored . 658 

Bars 135 

axle 143 

copper 532 

iron, rolled or hammered.. 124 

lead 182 

platina 641 

railway 130 

splice 130 

Baryta 44 

carbonate of 489 

sulphate of 44 

Barytes earth 44 

manufactured 44 

unmanufactured 44 

Basic slag 121 

Basswood lumber 195 

Bauxite or beauxite 4, 93 

Bay rum 294, 296 

Bay water 294, 296 

Beaded silk goods 390 

Beads 408 

articles composed wholly 

or in part of . . - 408 

Beams 125 

bulb 125 

deck 125 

iron or steel 125 

Bean seed 656 

Beans , 240, 241 

castor 254 

drugs 20, 548 

ground, or peanuts 271 

prepared, etc 241 

tonquin, tonqua, or tonka . 685 

Beauxite 4, 93 

Beds: 

carpeting sides of 382 

curled hair for 430 

Bed sets 339, 340 

Beef, fresh 274 

Beer 297 

coloring for 18 

ginger 300 

Beeswax ~ , 490 



Paragraph. 

Beet-root ashes 485 

Beet, sugar seed 656 

Bell metal and bells, broken . 492 
Belting : 

cotton 320 

leather 438 

silk , 389 

wool 371 

Benzaldehyde 524 

Benzidin 524 

Benzoic acid 464 

Benzol 524 

Bergamot, oil of , 626 

Benzyl chloride 524 

Berlin blue 45 

rugs 379 

Berries 262 

cranberries • 262 

desiccated 262 

dried 262,559 

drugs 20, 548 

evaporated 262 

green 559 

ripe 559 

Beverages, spirituoas . . . . 292-293 

other 300 

Bibulous paper 397 

Bicarbonate of soda 73 

Bichromate of potash 62 

soda 74 

Billets, iron or steel 124, 135 

Billiard balls 417 

Billiard chalk 13 

Binding twine 491 

Bindings: 

cotton 320 

silk 389 

wool 371 

Binitrotoluol 524 

Binitrobenzol 524 

Birds 493, 494 

dressed and finished ...... 425 

eggs 549 

skins, with feathers 425 

stuffed, not suitable for 

millinery ornaments 493 

Bismuth 495 

Bisque ware 95, 96 

Bitters 292, 296 

Bitumen 93 

Bituminous coal , 415 

Black, bone 47 

copper 534 

ivory, bone, or vegetable . . 47 

lamp 47 



CUSTOMS TARIFFS — 1846 TO 1897, 



439 



Black, bone — Cont'd. Paragraph. 

oxide of tin ,... . 683 

plusli, hatters' 461 

salts 644 

sheet iron and steel 131 

taggers iron and steel .... 134 

Blacking of all kinds 7 

Blacksmiths' hammers and 

sledges 144 

Bladders : 

crude 496 

fish, prepared 23 

manufactures of 448 

Blades, knife 153 

Blanc fixe 46 

Blank books 403 

Blankets, wool 367 

Blanks : 

axle = ....- 143 

bolt 145 

button 414 

for railway tires .... 171 

hinge 145 

Blasting caps ..... . 424 

Bleaching powder 8 

Blocks I 
last, gun, wagon, oar, head- 
ing, and all like. . . , . 200, 699 

lead 182 

marble 114 

onyx 114 

zinc 192 

Blood, dried 245,497 

Blooms : 

iron or steel 124 

for railway tires 171 

Blue: 

Berlin 45 

Chinese 45 

coutaining ferro-cyanide of 

iron 45 

Prussian 45 

ultramarine 52 

vitriol 9 

wash 52 

Boards, planks, and deals 

sawed 198 

Bookings , 380 

Bodkins 165 

Boiler tubes, pipes, fiues, or 

stays 152 

plate, iron or steel . . . 126 

Bologna sausages 655 

Bolt blanks .... 145 



Paragrapli. 

Bolting cloths for milling use . 498 
Bolts: 

iron or steel 145 

shingle, handle 699 

heading and stave 200 

Bond paper 401 

Bonded manufacturing ware- 
houses sec. 15 

Bonded warehouses: 

for smelting and refining 

metals sec. 29 

removal of opium from 43 

withdrawals from . sec. 14, 15, 33 
Bone: 

ash ... 499 

bagatelle balls 417 

billiard balls . . . 417 

black 47 

buttons 414 

casings, cotton 320 

casings, silk 389 

char 10 

chess balls 417 

chessmen 417 

cuttle fish 543 

dice 417 

draughts , 417 

dust or animal carbon 499 

manufactures of 449 

pool balls . , 417 

Bones, crude 499 

Bonnet and hat pins 188 

Bonnet wire 137 

Bonnet braids, plaits, and 

laces 409 

Bonnets 409, 432 

Bookbinders' calfskins 438 

Booklets, lithographic 400 

Books 403; 500-504 

blank books, all kinds 403 

professional 645 

Boot, shoe, and corset lacings 

of cotton, flax, etc 320 

Boots, leather 438 

Boracic acid 1 

Borate : 

of lime 11 

material n. s. p. f 11 

of soda 11 

Borax 11 

Bort or diamond dust 545 

Botanic Garden, U. S., plants, 

trees, etc., for 640 



440 



CUSTOMS TARIFFS — 1846 TO 1897. 



Paragraph. 

Botany, specimens of 666 

Bottles : 

containing quicksilver. . . . 189 

filled with wine 295, 296 

filled with beverages con- 
taining no alcohol 300 

filled with mineral waters 
and artificial mineral 

waters 301 

glass 99,100 

quicksilver, returned 483 

Bottoms, copper 176 

Bounty, additional duty re- 
quired sec. 5 

Box chronometers and i)arts . 191 

Box shooks 204, 205 

Boxwood 198, 700 

Boxes : 
American shooks returned 
as boxes containing for- 
eign products 483 

containing oranges, lemons, 
limes, grape fruit, shad- 
docks, or pomelos 205 

shooks returned as boxes 
containing oranges and 

lemons 205 

packing 204 

paper, fancy 405 

Braces : 
cotton or other vegetable 

fiber 320 

silk 389 

wool 371 

Brads 164 

Braids : 
of flax, cotton, or other 

vegetable fiber ... 339 

of straw, etc., for making 

hats,bonnets,andhoods- 409 

of tinsel wire 179 

silk 390 

wool 371 

Branding and marking .... sec. 8 

Brandy 289, 293 

ascertainment of proof of. . 290 

coloring for 18 

Brass 505 

clippingsfrom 505 

old 505 

Brazier^s copper 176 

Brazil nuts 622 

paste 506 

Brazilian pebble 507 

Bread knives 155 



Paragraph. 

Breccia, in blocks 508 

Breech-loading firearms and 

parts 158 

Briar wood and briar root. . . 700 

Brick 87 

encaustic 87 

fire 87 

Brimstone, crude 674 

Brislings 258 

Bristles 411, 509 

Britannia metal, old 637 

British gum 286 

Bronze metal leaf 175 

powder 175 

Broom corn 510 

Brooms 410 

Brown wool grease 279 

Brushes 410 

Brussels carpets 374, 376 

Buckles, trousers 412 

Buckwheat 226 

Budding knives and parts . . 153 

Buds, as drugs 20, 548 

Building forms 125 

stone 117,118 

Bulb beams 125 

Bulbous roots .... 20, 251, 548, 656 

Bulbs 20, 251, 548, 656 

Bullion, gold or silver 511 

lead 182 

Bullions, or metal thread 179 

Bunting, wool 369 

Burgundy pitch 512 

Burnt starch 286 

Burrstones 116, 671 

Butchers' knives 155 

skewers 207 

Butter 236 

cocoa. 282 

knives 155 

substitutes for 236 

Butterine (cocoa) 282 

Button blanks 414 

forms 413 

molds 414 

Buttons : 

agate 414 

barrel, and other parts for 

tassel » . , 371 

bone 414 

collar 414 

cuff 414 

glass 414 

horn 414 

ivory; vegetable 414 



CUSTOMS TAKIFFS — 1846 TO 1897. 



441 



Buttons — Continued. Paragraph. 

metal 414 

metal trousers (except steel) 414 

nickle bar 414 

n.s. p. f 414 

pearl 414 

shell 414 

shoe, of paper, etc 414 

steel trousers 414 

trousers, metal (except 

steel) 414 

wool 371 

vegetable ivory 414 

Butts, j ute, unmanufactured . 566 

0. 

Cabbages 242 

Cabinet furniture 208 

woods in the log 700 

sawed 198 

Cables : 

hemp 326 

istle, Tampico fiber, manila, 

sisal grass, or sunn 326 

Cacao, crude . 528 

Cadmium 513 

Calcined bones 499 

Cajeput oil 626 

Cake alum 4 

aluminous 4 

salt or niter cake ..... 80 

Calamine 514 

Calcined magnesia 31 

Calfskins : 

bookbinders' 438 

tanned and dressed 438 

Calomel 68 

Camel, hair of. . . 348, 351, 356, 358 

hair, manufactured . . 383 

Cameos, in frames 434 

Camphor: 

crude 515 

refined 12 

Candle wicking, cotton or 

other vegetable fiber 320 

Candy, sugar 212 

Cane, chair 206 

Caps: 

blasting 424 

percussion 424 

Capsicum 287 

Caraway seed 656 

oil 626 

Carbolic acid 464 

Carbon, animal 499 

Carbon articles and wares . . 97 



Paragraph. 

Carbon pots for electric bat- 
teries 98 

Carbonate : 

of ammonia 5 

of baryta 489 

of magnesia, medicinal . . . 31 

of potash 644 

of soda, bi and crystal ... 73, 75 

of strontia, or strontianite . 673 

Carbons for electric light- 
ing 98 

Carboys: 

American manufacture .... 483 

glass 99 

Cardamom seed 656 

Card clothing 146 

laps, cotton 302 

Carded or combed silk 384 

Carded yarn 302 

Cards : 

playing 406 

interualrevenuetaxon (sec. 
38, act Aug. 28, 1894). 

Carmined indigo 25 

Carpet : 

art squares 382 

bedsides 382 

covers 382 

hassocks 382 

mats 334, 382 

rugs for floors 334, 382 

screens, wool .... .... 382 

Carpets : 

Aubusson '.... 372 

Axminster... 372 

bookings 380 

Brussels 374 

tapestry 376 

chain Venetian 377 

chenille 372 

cork 337 

cotton 381 

druggets 380 

Dutch wool 378 

flax 334, 381 

hemp 334 

ingrain — 

three-ply 377 

treble 377 

two-ply 378 

jute 334 

moquette 372 

velvet 373,375 

Saxony... 373 

tapestry , 375 



442 



CUSTOMS TARIFFS — 1846 TO 1897. 



Carpets — Continued. Paragraph. 

Tournay 373 

Wilton 373 

wool 378, 381 

woven whole for rooms .... 379 

Cartridges 424 

Car- truck cliannels 125 

Carving knives and forks. . . 155 

Casks (empty) 204 

of American manufac- 
ture, returned ..... 483 
Cases, musical instrument . . 453 
Casings, bone, cotton, or 

other vegetable fiber 320 

Casings, bone, silk 389 

Cassava or cassady 677 

Cassia, cassia buds, and cas- 
sia vera 667 

Cassia, oil of 626 

Cassiterite 683 

Castile soap 72 

Cast hollow ware 150 

Castings: 

iron, n, s. p. f 148 

malleable iron, n. s. p. f 149 

Cast: 

hollow ware 150 

iron andirons 148 

hatters' irons 148 

pipe 147 

plates 148 

sad irons 148 

stove plates 148 

tailors' irons 148 

vessels 148 

scrap 122 

Castor , 516 

beans or seeds 254 

oil 33 

Castoreum 516 

Catgut : 

manufactures of 448 

unmanufactured 517 

Cattle .- 218,473 

hair , .. 571 

hides of 437 

neat, hides of sec. 25 

neat, imj)ortation of, pro- 
hibited sec. 25 

Cauliflower seed 656 

Caustic potash 63 

soda 76 

Cayenne pepper 287 

in the log 198, 700 

lumber 196 



Paragraph. 

Cedar, sawed 198 

Cedrat oil 626 

Celluloid, and articles of 17 

Cement : 

copper 534 

hydraulic 89 

Portland 89 

Eoman 89 

Ceramic mosaic tiles 88 

Cerium 518 

Chains of all kinds 151 

Chair cane 206 

Chalcedony, manufactures of 115 
Chalk: 

billiard 13 

crude, not ground, precip- 
itated, or manufactured . 519 

French 13 

ground 13 

manufactures of . 13 

precipitated 13 

prepared 13 

red 13 

tailors^ 13 

Champagne 295 

Chamomileoil 626 

Channels 125 

Channels, car-truck ... 125 

Charms 95 

Charts 403 

Charts for societies 503 

hydrographic 501 

printed over twenty 

years 501 

Cheese, and substitutes there- 
for 237 

knives 155 

Chemical compounds 3 

salts 3 

wood pulp 393 

Chenille carpets 372 

curtains 316 

silk 386 

table covers 316 

Cheroots 217 

Cherry juice 299 

Cherries......... 262 

Chessmen and chess balls . . . 417 

Chicory root 280 

Chicle 30 

Chiffon 390 

Chimney-pieces, slate 120 

China clay 93 

ware 95, 96 

Chinese blue 45 



CUSTOMS TARIFFS — 1846 TO 1891, 



443 



Paragraph. 

Chinese matting 333 

Chip braids, plaits, etc., for 

ornamentiDg hats 409 

hatsof 409 

manufactures of. 449 

Chlorate of potash 63 

soda 75 

Cloride of lime 8 

Chloroform 14 

Chocolate 281 

prepared or manufactured . 281 

Chromate of iron 520 

potash 62 

soda 74 

Chrome green 48 

yellow 48 

Chromic acid 1 

ore 520 

Chromium colors 48 

Chronometers : 

box or ship, and parts of. . 191 

Chrysolite, manufactures of . 115 

Cider 243 

Cigar boxes (sec. 26, act 
August 28, 1894). 

Cigar labels, lithographic 400 

Cigarette books and book- 
covers 459 

Cigarette paper 459 

Cigarettes 217 

Cigars 217 

internal revenue tax on. . sec. 10 
stamps . sec. 10 

Cinchona bark 488 

alkaloids of 647 

salts of 647 

Cinnamon, and chips of 667 

oil 626 

Circular saws 168 

Citric acid 1 

Citronellaoil 626 

Citron or citron peel 267 

Civet, crude 521 

oil of 626 

Clapboards 199 

Claspknives 153 

Clay: 

china or kaolin 93 

common blue, for crucible . . 522 

pipes and pipe bowls 459 

wrought and un wrought. . 93 
Clippings : 

as paper stock 632 

from new copper 533 

Clock cases 95, 115 



Paragraph. 

Clock wire 137 

Clocks, jewels for 191 

Clocks, or parts of 191 

Cloth: 

bolting,silk 498 

cotton 304-311,313 

hair, known as hair seat- 
ing ., 431 

hair crinoline cloth 431 

hair press cloth 431 

oil, for floors 337 

waterproof 337 

woolen 366,368,369 

Clothing: 

card 146 

ready-made 314,370,390 

Cloths: 

gunny 344 

Italian 368, 369 

Cloves and clove stems 667 

Coal 415 

anthracite 523 

bituminous 415 

coke 415 

culm 415 

. fuel for vessels 415 

shale 415 

slack 415 

stores of American ves- 
sels 523 

Coal tar: 

colors 15 

crude 624 

dyes 15 

pitch of 524 

preparations, not medici- 
nal, not colors or dyes . . 15 

products of 524 

products or preparations n. 

s.p.f 15 

Coat linings of wool 368, 369 

Cobalt 525 

ore 525 

oxide of 16 

Cocculus indicus 526 

Cochineal 527 

Cocoa : 

crude 628 

butter 282 

butterine 282 

fiber 528 

leaves and shells of 528 

nut meat, prepared 267 

nuts in the shell 622 

nuts, prepared 267 



444 



CUSTOMS TARIFFS — 1846 TO 1897. 



Cocoa Continued. Paragraph. 

nuts, crude, fiber leaves and 

sliellsof 528 

oil of 626 

prepared or manufactured . 281 

powdered 281 

Cocoons, silk 661 

Cod-liver oil 34 

Coffee 529 

substitutes for 283 

Cogged ingots 135, 171 

Coins: 
foreign values of, sec. 25, 

act Aug. 28, 1894. 

gold, silver, and copper, free 530 

Coir and coir yarn 531 

Coke 415 

Collar and cuff* buttons 414 

Collars and cuffs 338 

Collections of antiquities for 

exhibition 702 

Collodion and all compounds 

thereof 17 

articles of 17 

rolled or in sheets 17 

Cologne water 2 

Coloring for beer 18 

brandy 18 

other liquors . . . 18 

wine 18 

Colors and paints. {See 
Paints and colors.) 

coal tar 15 

Columns and posts 125 

Combination guns 158 

Combination suits 319 

Comfits 263 

Compounds, alcoholic 2 

alcoholic medicinal 67 

chemical 3 

of pyroxiline 17 

or preparations, distilled 

spirits 291 

Component material of chief 

value sec. 7. 

Composition metal, copper, - 533 
Conception, articles for pre- 
venting, importation pro- 
hibited sees. 16-18 

Concentrated melada and 

molasses . 209 

Concrete molasses 209 

Condensed milk 239 

Confectionery 212 

Convict labor, products of, im- 
portation prohibited . . sec. 31 



Paragraph. 

Cooks' knives, forks, and 

steels 155 

Copper : 

black or coarse 534 

bottoms 176 

braziers' 176 

cement 534 

clippings from new 533 

coins 530 

composition metal 533 

manufactures of 193 

medals 612 

old 533 

ores 629 

plates, bars, ingots, pigs, 

and other forms 532 

regulus of 534 

rolled plates o± 176 

rods 176 

sheathing 176 

sheets of 176 

subacetate of 694 

sulphate of 9 

Copperas 19 

Copra 2r67, 622 

Copying books 397 

paper 397 

Coral : 

marine , 535 

manufactures of 115 

Cordage : 

hemp 329 

istle or Tampico fiber, ma- 

nila, sisal grass or sunn . 329 

Cordials 292 

ginger 296 

Cords : 

and tassels, silk 389 

wool 371 

cotton '. ,.. 320 

flax 330 

ramie 330 

silk 389 

wool 371 

Corduroys, cotton, etc 315 

Coriander seed . . 656 

Cork: 

artificial 416 

bark cut into squares 416 

carpets 337 

manufactures of 448 

wood or bark, unmanu- 
factured 536 

Corks 416 

Corms . . . = 251 



CUSTOMS TARIFFS — 1846 TO 1897. 



445 



Paragraph. 

Corn 227 

broom 510 

meal 228 

Cornelian, manufactures of. . 115 

Corporations, works of art 

imported specially for 702 

Corrugated sheets, iron 131 

Corset : 

clasps 137 

covers, cotton or other 

vegetable fiber 319 

lacings, cotton or other 

vegetable fiber 320 

steels - 137 

wire 137 

Corticene 337 

Cosmetics 70 

Cotton : 

appliqued articles . 312, 339 

baggiug for ... 344 

bandings and bands . . . 320, 339 

bed sets 339,310 

beltings 320 

bias dress facings 315 

bindings 320 

bone casings 320 

boot lacings 320 

braces 320 

braids 339 

card laps 302 

carpets 381 

chenille articles 316 

cloth 304-309, 313 

containing silk 311 

definition of 310 

clothing, ready-made 314 

collars 338 

combination suits 319 

cords 320 

corduroys 315 

corset covers 319 

corset lacings 320 

crochet 303 

cuffs 338 

curtains 316^ 339, 340 

damask 321 

darning 303 

drawers 319 

duck, 321 

edgings 339 

embroideries 339 

embroidered articles 339 

handkerchiefs 312, 339 

embroidery 303 

etamines 339 



Cotton — Continued. Paragraph. 

flocks 537 

flouncings 339 

flutings 339 

galloons 339 

garters 320 

gins 460 

gorings 339 

half-hose 317, 318 

healds 320 

hose 317,318 

handkerchiefs 312, 339 

hemstitched handkerchiefs 312 

insertings 339 

knitted articles . . . 317, 318, 319 

labels 320 

laces 339 

window curtains 339, 340 

lacings 320 

lappets 313 

linings for bicycle tires . . . 320 

loom harness 320 

manufactures of 322 

mufflers 312 

napkins 339 

neck ruchings and rufflings 339 

ties 314 

wear 314 

nets or nettings 339 

outside garments having 
India rubber as a compo- 
nent material 314 

pants 319 

pile fabrics 315 

pillow shams 339, 340 

plushes 315 

quillings 339 

raw 537 

ready-made clothing 314 

ribbons 320 

roping 302 

roving 302 

ruchings 339 

rufflings 339 

seed 656 

oil 35 

shirt collars and cuffs . 338 

shirts 319 

shoelacings 320 

skirt bindings 315 

skirtings 339 

sleeve linings 311 

sliver 302 

spindle banding 320 

stockings 317, 318 

suspenders 320 



446 



CUSTQMS TARIFFS — 1846 TO 1897, 



Cotton Gontinned. Paragraph. 

sweaters 319 

table covers 316 

damask 321 

tamboured articles 312, 339 

tapes 320 

thread 302 

spool 303 

tidies 339 

ties of iron or steel 129 

tights 319 

trimmings 339 

tubing 320 

tuckiogs 339 

underwear 319 

union suits 319 

veils or veilings 339 

velveteens 315 

velvets 315 

vests 319 

vitrages 339 

warps or warp yarn 302 

waste 537 

wearing apparel 314, 339 

webbing 320 

webs 320 

wicking 320 

yarns 302 

Court plaster 69 

Cranberries 262 

Crayons , 58 

Cream of tartar , . 6 

nuts 622 

Creosote oil 524 

Crepe paper 397 

Cresol 524 

Crimped iron or steel sheets . 131 

Crinoline cloth, hair 431 

Crinoline wire 137 

Crochet cotton 303 

needles 165 

Crockery ware: 

decorated 95, 96 

not decorated 95, 96 

Crosscut saws 168 

Croton oil „ 36 

Crotons 251 

Crowbars, iron or steel 144 

Crown glass 101, 102, 105, 107 

Crucibles 94 

Crude minerals, n. s. p. f 614 

tartar or wine lees 6 

Cryolite or kryolith 538 

Crystal, rock, manufactures 

of 115 



Crystals : Paragraph. 

alum 4 

lees 6 

soda 77 

Cubic nitrate of soda 665 

Cudbear 539 

Cuffs 338 

Culm of coal 415 

Cultivators 460 

Cumidin 524 

Cummin seed 656 

Curled hair 430 

Curling stones and handles . 540 

Currants, Zante or other 264 

Curative plasters 69 

Curry, and curry i^owder . . . 541 
Curtains : 

chenille, cotton 316 

lace, window 339, 340 

Cutch , 542 

Cutlery 153, 155 

Cut glass 100 

Cuttings, hide 572 

nursery stock 252 

Cuttle-fish bone 543 

Cyanite or kyanite , 591 

Cyanide of potassium 66 

Cyhnder and crown glass 101, 

102, 105 

Cylindrical furnaces 152 



D. 



Damask, cotton 321 

Dandelion root 283, 544 

Darning cotton 303 

Darning needles 620 

Dates 264 

Dead oil 524 

Deals 195, 198 

Decanters 100 

Deck beams 125 

Decoctions of logwood and 

dyewoods 22 

Degras 279 

Demijohns 99 

Dentrifices 70 

Designs, Jacquard 402 

Dextrine 286 

Diamonds : 

cut 435 

bort 545 

dust - 545 

engravers' 545 

glaziers' 545 



CUSTOMS TARIFFS — ^1846 TO 1897. 



447 



Diamonds — Continued. Paragraph. 

imitations , 435 

miners' 545 

not set 435 

rough and uncut 545 

watch or clock jewels 191 

Dianisidin 524 

Dice , . 417 

Die blocks, steel 135 

Diphenylamin 524 

Discriminating duty sec. 22 

Discs, glass or plates, rough 

cut for optical instruments . 565 

Distilled oils ' 3 

spirits, compounds, 
or preparations 

of 289,291 

spirits, internal- 
revenue tax (act 
August 28, 1894) . 

sees. 48-68 

Divi-divi 546 

Dolls and doll heads 418 

Domestic articles returned . . 483 

Down quilts 425 

Downs - 425 

Dracsenas 251 

Drag saws 168 

Drainings, sugar 209 

Dragon's blood 547 

Draughts 417 

Drawback : 

coal as fuel for vessels 415 

on exported merchandise . sec. 30 
reimported domestic arti- 
cles (sec. 27) 483 

supplies for vessels of 

United States sec. 

Drawers, cotton, or other veg- 
etable fiber 319 

Drawing paper 401 

Drawings for exhibition 701 

pen and ink 454 

Dress : 

facings, bias 315 

goods, wool 368-369 

steels 137 

Dressed line, flax 325 

Dried acorns 466 

apples.. 262 

berries 262 

blood 245 

chicory root . . 280 

citron or citron peel . . 267 
fibers, insects, etc., 20,548 



Paragraph. 

Dried fish 261 

fruits,edible 262 

or berries, n.s.p.f. 559 

grapes 264 

lemon peel ,.... 267 

pease 250 

peaches 262 

pears 262 

orange peel 267 

Drills, agricultural 460 

Dross from burnt pyrites . . . 121 

lead 182 

Druggets . 380 

Drugs 20, 548 

prohibited sec. 16, 17, 18 

Dry plates or films, photo- 
graphic 458 

Duck, cotton 321 

Dust, diamond 545 

Dusters, feather 410 

Dutch ingrain carpets 378 

metal, in leaf 175 

Dye, lac, crude, seed, button, 

stick, shell 592 

Dyeing ; 

articles used for, crude 482 

drugs, etc. , for, advanced . . 20 

crude 548 

extracts and decoctions 

for 22 

Dyes: 

all coal-tar, n. s. p. f 15 

alizarin, natural and arti- 
ficial 469 

extract of logwood 22 

lac 592 

Dyewoods, extracts of 22 

E. 

Earth, barytes 44 

Earthenware 94-98 

carbon pots, porous 98 

carbons for electric lighting 98 
common yellow, brown, or 

gray 94 

crucibles 94 

decorated 95, 96, 97 

filter tubes 98 

gas retorts 98 

lava tips 98 

manufactures of 95, 96, 97 

plain 94,95,96,97 

ornamented 95, 96, 97 



448 



CUSTOMS TARIFFS — 1846 TO 1897. 



Earthenware — Cont'd. Paragraph. 

Rockingham 94 

tiles 88 

Earths : 

fullers' „ 93 

ochery 49 

wrought or manufactured . 93 

sienna 49 

umber 49 

unwrought and unmanufac- 
tured 93 

Ebony wood 198, 700 

Edgings : 

cotton or other vegetable 

fiber 339 

silk 390 

wool 371 

Educational stops, art 481 

Effects: 
household, of persons emi- 
grating to the United 

States.... 504 

of citizens of the United 

States dying abroad 636 

personal, of passengers , . . 697 

Egg albumen 245 

Eggs 244, 245, 549 

birds' 549 

fish 549 

insects' 549 

silk worms' 662 

yolk of 245 

Electrotype plates 166 

Embossed tiles 88 

Embroidered articles : 
flax, cotton, or other vege- 
table fiber 339 

handkerchiefs 312 

wool 371 

silk 390 

Embroideries 339, 371, 390 

bead... 408 

metal 179 

Emery : 

files 419 

grains 419 

ground 419 

manufactures of 419 

ore 550 

pulverized 419 

refined 419 

wheels 419 

Enamel : 

fusible 113 

glass, white r . 564= 



Paragraph.. 

Enameled iroxi, steel, or other 
metal plates or 

wares 159 

brick 87 

china or earthen- 
ware 95, 96 

leather 438 

tiles 88 

Encaustic tiles 88 

Enfleurage grease 626 

Engraved steel plates 168 

glass bottles or ar- 
ticles 100 

Engravers' diamonds 545 

Engravings, bound or un- 
bound 403, 501 

Envelopes 399 

Epsom salts 31 

Equipment of vessels, arti- 
cles imported for . sees. 12, 13 

Erasers, or parts thereof. . , . 153 

Ergot 551 

Essences, fruit 21 

Essential oils 3 

Etamines 339 

Etchings 403 

printed more than twenty 

years 501 

Ethers 21 

fruit 21 

nitrous, spirits of „ . 21 

n. s. p. f 21 

sulphuric 21 

Excrescences 20, 548 

Explosive substances 422 

Expressed oils 3 

Extracts of: 

barks 22 

dyewoods 22 

hemlock bark 22 

hops 248 

indigo 25 

licorice, in paste, rolls, etc . 29 

logwood 22 

madder 604 

meat 276 

munjeet 604 

quebracho 22 

safflower 651 

saffron 651 

sumac 22 

woods other than dyewoods 22 

wool 362 

Eyeglasses 108 



CUSTOMS TARIFFS — 1846 TO 1897. 



449 



Paragraph. 

Eancy soap 72 

Fans of all kinds except com- 
mon palm leaf 427 

common palm leaf 552 

Feather dusters 410 

Feathers : 

artificial 425 

crude 425 

dressed 425 

ornamental 425 

Felt: 
adhesive, for sheathing ves- 
sels 553 

roofing 394 

wool, not woven , 370 

Fence posts 200 

rods of iron or steel . . . 136 

Fennel oil 626 

seed 656 

Fenugreek seed 656 

Ferro manganese 122 

silicon 122 

Fiber : 

Tampico or istle 566 

Tampico cables and cord- 
age 329 

ware, indurated 433 

Fibers, dried 20,548 

Fibrin 554 

Fibrous substances, vegeta- 
ble 566 

Field glasses Ill 

Figs 264 

Filberts, shelled and not 

shelled 270 

File blanks 156 

Files 156 

emery 419 

Films, photographic .... 458 

Filter masse or stock 395 

paper 397 

tubes 98 

Firearms: 
combination shotguns and 

rifles 158 

muskets, muzzle - loading 
shotguns, rifles, and parts 

thereof 157 

sporting 158 

Fireboards, paper for 402 

Fire brick 87 

Firecrackers 420 

Firewood.. - 699 

64467— S. Doc. 547, 60-2 29 



Fish : Paragraph. 

American caught 555,626 

anchovies 258 

bladders 23 

brislings 258 

canned 258 

dried 261 

eggs 549 

fresh--... 261 

fresh, frozen, or packed in 

ice 2(il^ 555 

fresh water 259 

glue 23 

halibut 261 

herrings 260 

mackerel 261 

oil, American fisheries 626 

n. s.p.f 42 

packed in oil 258 

paste 241 

pickled „ 261 

products of American fish- 
eries 555, 626 

plates 130 

salmon .... 261 

salted 261 

salt water 258 

sardels or sardellen • 258 

sardines ...... 258 

sauce 241 

shell 659 

shrimps 659 

skinned or boned. 261 

skins 556 

sprats 258 

smoked 261 

sounds 23, 496 

Fishiug rods, sticks for . 700 

Flannel for underwear 367 

Flasks containing quicksilver 189 

Flat rails 130 

wire rods 136 

Flats, bar iron 123 

Flax: 

articles n. s. p. f 346, 347 

carpets and carpeting - 334, 381 

cords 330 

'' dressed line" 325 

embroideries 339 

gill netting 332 

hackled 325 

handkerchiefs 345 

hydraulic hose 335 

laces 339 

manufactures of 347 



450 



CUSTOMS TARIFFS — 1846 TO 1897. 



Flax — Continued. Paragraph. 

mats 334 

nets 332 

not hackled or dressed > . . . 324 

oilclotli for floors 337 

pile fabrics 342 

rugs - . 334 

seines 332 

shirt collars and cuffs 338 

shirting cloth 346 

straw . - 323 

tapes 336 

threads 330 

tow of. 326 

trimmings 339 

twines 330 

webs... 332 

waterproof cloth 337 

woven fabrics 346 

yarns, single 331 

Flaxseed 254 

Flaxseed oil 37 

Flint 557 

flint, lime, or lead glass bot- 
tles 99 

stones, unground 557 

tiles 88 

Floats, metal, of all cuts and 

kinds 156 

Flocks, cotton 537 

wool 363 

Floor matting 333, 452 

oil cloth 337 

tiles 88 

Floss, silk 385 

Flouncings : 
cotton or other vegetable 

fiber 339 

silk 390 

wool .... 371 

Flour : 

rice 232 

rye 233 

snuff 216 

wheat 235 

F.ower seeds 656 

Flowers : 

artificial or ornamental . . . 425 

as drugs ........... 20, 548 

natural 251 

of sulphur 84 

Flues, boiler . 152 

Fluoric acid 464 

Fluted glass 103 

FlutingS; flax or cotton ..,.,. 339 



Paragraph. 

Forgings of iron or steel. 127, 143 

Forks 155 

tuning 453 

Forms, iron or steel 125 

Fossils 558 

Fowls : 

land 494 

poultry 278 

water 494 

Frames for optical instru- 
ments Ill 

Frames for spectacles, eye- 
glasses, and goggles 108 

Frames of looking-glass plate 106 

Freestone 117, 118 

French chalk 13 

Fresh beef, veal, mutton, and 

pork 274 

Friction matches 423 

Friu ges : 

silk - 390 

wool 371 

Fruit essences 21 

ethers 21 

grape 266 

juice 299 

knives 155 

oils 21 

plants, tropical and 

semitropical 560 

Fruits 262,559 

apples 262 

artificial or ornamental . . . 425 

as drugs 20, 548 

berries 262, 559 

cherries 262 

citron 267 

cranberries 262 

currants 264 

currants, Zante 264 

dates 264 

dried, n. s. p. f 559 

figs 264 

grapes 264, 265 

green 559 

in brine 559 

lemons 2QQ 

limes 266 

olives 264 

oranges 266 

peaches 262 

pears 262 

pineapples 263, 268 

plums 262; 264 



CUSTOMS TARIFFS 1846 TO 1897, 



451 



Fruits — Continued. Paragraph. 

pomelos 266 

preserved in sugar, molas- 
ses, spirits, or in their own 

juices 263 

prunes ........ = 264 

prunelles 264 

quinces 262 

raisins 26 1 

ripe ...... 559 

shaddocks 266 

tamarinds 676 

Zante currants 264 

Fullers' earth 93 

Fulminates 421 

Fulminating powders 421 

Furnaces, cylindrical 152 

Furniture : 

house or cabinet 208 

household, of persons from 

foreign countries 503 

Fur: 

dressed . . , 426 

for hatters' use. .......... 426 

hats 432 

manufactures of. . 450 

skins carrotted 426 

skins not dressed in any 

manner 562 

Furs, undressed 561 

Fusel oil... 38 

Fusible enamel 113 

G. 

Gallic acid 1 

Galloons : 

cotton or other vegetable 

liber 339 

silk 390 

wool 371 

Galvanized iron 132 

Gambier 563 

Garden seeds , . . . 254 

Garlic. 249 

Garnet, manufactures of 115 

Garnetted waste 361 

Garters 320^ 389 

Gas retorts 98 

Gelatin 23 

manufactures of 450 

Gems 435 

German silver 174 

Gilead, balm of 487 

Gill netting, flax 332 

Gimps, wool 371 



Ginger: Paragraph. 

ale = 300 

beer 300 

cordial 296 

root, unground 667 

wine 296 

Gins, cotton 460 

Girders, iron or steel 125 

Glass; 
articles of, cut, engraved, 

painted, stained, etc 100 

beads 408 

bent 107 

beveled 107 

bottles, filled or unfilled . 99, 100 

containing wines . 295, 
296 

containing ale or 
beer 297 

containing ginger 
ale - 300 

containing mineral 

water 301 

buttons 414 

carboys 99^ 48:'» 

cast polished plate . 104, 105, 107 

colored 99, 100, 107 

common window 101, 107 

coquill 109 

crown 101, 102, 105, 107 

cut 100 

cylinder ...... 101, 102, 105, 107 

decanters 100 

decorated 107 

demijohns 99 

diamonds, imitation 435 

discs for optical instru- 
ments 565 

embossed 107 

enamel for watch dials 564 

enameled 107 

engraved 100, 107 

etched 100, 107 

flashed 107 

flint, lime, or lead bottles . 99 

fluted 103 

frosted 107 

gilded 100 

green, plain 99 

ground 100, 107 

jars 99 

lenses 109, 111 

looking-glass plates . . . 105, 106 
manufactures of, or paste, 

n. s. p. f 112 

microscopes Ill 



452 



CUSTOMS TARIFFS — 1846 TO 1897. 



Glass— Continued. Paragraph. 

mirrors 112 

obscured 107 

optical instruments Ill 

ornamented 107 

painted 100, 107 

paste, manufactures of, 

n. s. p. f 112 

plain green 99 

piano or coquill 109 

plate 103-107 

plates or discs, for optical 

instruments 565 

pressed 99 

printed 100 

rolled 103 

rough plate 103 

sanded 107 

silvered 100, 105, 106, 107 

slides for magic lanterns. . 110 

spectacles 108 

stained 107 

stai ned or pain ted windows, 

or parts 112 

strips 110 

telescopes Ill 

unpolished, contents of 

boxes 101 

vessels, filled or unfilled . . . 100 

vials 99 

window 101, 107 

windows 112 

Glasses : 

coquill 109 

eye 108 

discs for 565 

field Ill 

goggles 108 

opera Ill 

piano , - 109 

Glassware: 

blown 100 

colored 100 

opal 100 

porcelain 100 

Glazed common stoneware. . 94 

Glaziers' diamonds " 545 

lead 182 

Gloves : 

kid or goat 442, 444 

lamb or sheep skin 441, 443 

leather 439, 442, 444-445 

Schmaschen 440 

Glove tranks 446 

Glucose 210 



Paragraph. 

Glue, crude and refined 23 

fish or isinglass 23 

stock 572 

Glycerin 24 

Goat hair 348, 350, 356 

skins, 438 

Goggles 108 

Gold: 

beaters' molds 567 

skins 567 

bullion 511 

bullions and metal threads . 179 

coins 530 

leaf 177 

manufactures of 193 

medals 612 

ores 629 

pens 187 

size or japan 53 

sweepings 629 

tinsel wire, lame or lahn . . 179 
Goods: 

knit silk 390 

liable to two or more rates 

of duty . sec. 7 

manufactured in bonded 
warehouses for exporta- 

tation sec. 15 

product of convict labor, 
importation prohibited 
(sec. 4, act Aug. 28, 1894). 
taken from sunken ves- 
sels sec. 28 

Gorings: 

cotton 339 

silk 389 

wool ^. 371 

Grain bags, exported filled. . 483 

Grains, as drugs 20, 548 

Granadilla wood 198, 700 

Granite 117, 118 

Granulated tin 683 

Grape fruit 266 

sugar. 210 

Grapes 265 

Grass braids, etc., for making 
or ornamenting bon- 
nets, etc 409 

hats of = 409 

manufactures of 449 

seeds 656 

sisal 566 

Grasses and fibers not dressed 566 

for paper 632 



CUSTOMS TARIFFS — 1846 TO 1897. 



453 



Paragraph. 

Grease from wool 279 

used for soap making, 
wire drawing, or 
stuffing or dressing 

leather • 568 

Green, chrome 48 

fruits 262, 559 

paris 59 

Grindstones, finished or un- 
finished 119 

Ground alum 4 

beans or peanuts . . . 271 

bones , 499 

chalk 13 

chicory root 280 

mustard 287 

plaster of paris 91 

sumac 85 

Guano 569 

Gum: 

amber or amberoid 470 

British 286 

resin 20,548 

shellac 592 

substitute or dextrine 286 

Gums : 

advanced 20 

crude ...... 548 

Gun-barrel molds 135 

barrels 158 

for shot guns. . . 658 

blocks 699 

powder 422 

wads 428 

Gunny cloth and bags 344 

old, for paper stock 632 

Guns,shot 157, 158 

Gutta-percha, manufactures 

of 450 

crude 570 

Gut: 

cat 448,517 

whip 448, 517 

worm 448, 517 

Gypsum, ground and un- 

ground 91 

H. 

Hackled flax. 325 

hemp 327 

Hair: 
advanced beyond the 
washed or scoured con- 
dition 364 



Hair — Continued. Paragraph. 

alpaca 348, 350, 356 

Angora goat 350, 356 

animals' 348, 350, 356 

camels' . . . 348, 350, 356, 358, 359 

cattle ... 571 

cloth 431 

curled 430 

goat 348 

horse 571 

human 429 

cleaned or drawn 429 

human, manufactures of. . 450 

raw, uncleaned 571 

manufactures of (see Wool- 
en) 363-383 

on the skin 360 

pencils 410 

pins 188 

preparations and applica- 
tions for the 70 

press cloth 431 

Russian camel's 351 

seating 431 

wood sticks 700 

Half hose, cotton 317, 318 

Halibut 261 

Hammered iron or steel ..... 124 

Hammer molds 135 

Hammers, blacksmiths' 144 

Hams 273 

Handkerchiefs : 

cotton 312 

embroidered 339 

hemp . . „ 345 

lace 339 

silk 388 

Handle bolts 699 

Handles for curling stones. . 540 
knives or eras- 
ers. ...... 153,155 

parasols or um- 
brellas 462 

Handsaws 168 

Hangings, paper 402 

Hard rubber, manufactures of 450 

Harness, leather 447 

loom 320 

Harrows 460 

Harvesters 460 

Hassocks made of carpeting 382 

Hatbands 389 

braids 409 

pins 188 

wire 137 



454 



CUSTOMS TARIFFS 1846 TO 1897. 



Paragraph. 

Hats 409, 432 

Hatters' irons 148 

plush 461 

Hawaiian Islands, treaty . . . 209 

Hay - 246 

Head nets 371 

Heading bolts 200 

blocks 200 

Heads, dolls 418 

Healds 320 

Healing plasters 69 

Hemlock bark, extracts of . . 22 
Hemp : 

articles n. s. p. f 347 

bagging for cotton 344 

cables and cordage 329 

carpets and carpetings 334 

cords 330 

coverings for cotton 34 1 

"dressed line" 327 

hackled 327 

hydraulic hose 335 

handkerchiefs 345 

line of 327 

manufactures of 347 

mats 334 

not hackled 324 

New Zealand, binding 

twine 491 

rugs 334 

seed 656 

seed oil 39 

shirting cloth 346 

threads 330 

tow 327 

twine 330 

woven fabrics 346 

yarns 331 

Hemstitched handkerchiefs . 312, 

345, 388 

Herbs 20,548 

Herring oil 42 

Herrings 260 

Hewn timber 194 

Hide cuttings, raw 572 

rope 573 

Hides and skins 437 

n. s, p. f 664 

Hinge blanks 145 

Hinges 145 

Hoarhound seed 656 

Hobnails, wrought 161 

Hogsheads, empty 204 

Hones 574 

Honey 247 



Paragrapli. 

Hoods, braids, etc., for orna- 
menting 409 

Hoods, straw, chip, etc 409 

fur '. , 432 

Hoofs, unmanufactured 575 

Hooks and eyes 180 

Hoop iron or steel. . . 128, 129, 132 

Hop poles 699 

extract . . 248 

roots 576 

Hops 248 

Horn buttons 414 

manufactures of 449 

strips 577 

tips 577 

Horns, and parts of . - - . 577 

Horsehair, raw . . 571 

Horserakes 460 

Horseshoe nails ' 161 

Horseshoes, wrought from 

steel 163 

Horses 220 

Hose, cotton 317, 318 

Hose, hydraulic 335 

House furniture 208 

Household effects of persons 
arriving in the United 

States 504 

Hubs for wheels 200 

Human hair 429 

manufactures of 450 

Hunting knives 155 

Hyacinths 251 

Hydrate of alumina 4 

potash 63 

soda or caustic 

soda 76 

Hydraulic cement. 89 

hose, linen 335 

Hydriodate of potash 64 

Hydrochloric acid 464 

Hydrographic charts , . . 501 

I. 

Ice 578 

Ichthyoloil 626 

Imitation mineral waters 301 

Imitation precious stones . . . 435 
Implements of persons arriv- 

in g in the TJni ted States . 645 

Improvements in the arts . . . 616 

India malacca joints 700 

India rubber : 

articles composed in part 
of. ... = ..... 314/371,389,390 



CUSTOMS TAEIFFS — 1846 TO 1897. 



455 



India rubber — Cont'd. Paragraph. 

crude . : 579 

manufactures of 449 

milk of ».... 579 

scrap or refuse . . , 579 

vulcanized, manufactures 

of 450 

India straw mattings 333 

Indian corn 227 

Indian madder 604 

Indigo 580 

extracts or pastes of 25 

Indicus cocculus 526 

Indurated fiber wares 433 

Ingots : 

cogged iron or steel 135 

copper 532 

for railway ties 171 

platina 641 

steel 135 

Ingrain — 

treble 377 

three-ply carpets 377 

two-ply carpets 378 

Ink 26 

powders 26 

Insects, dried 20, 548 

eggs 549 

Insertings : 

cotton or flax 339 

silk 390 

wool 371 

Institutions, books for 503 

Instruments — 
of persons arriving in the 

United States 645 

philosophical and scientific 638 

musical and cases for 453 

Integuments of animals 496 

Intestines 496 

Inventions, models of 616 

Invoices, additions to make 

market value sec. 32 

must specify character of 

tobacco 214 

lodate of potash 64 

Iodide of potash 64 

Iodine 27 

crude 581 

Iodoform . 28 

Ipecac 582 

Iridium 583 

Iron: 

chromate of 520 

sulphate of 19 

sulphuret of 674 



Iron or steel : Paragraph. 

alloys 135 

anchors 127 

andirons 148 

angles 125 

anvils 142 

articles n. s. p. f 193 

artists' knives 155 

axle bars 143 

blanks 143 

forgings 143 

axles 143 

fitted in wheels. . . 143, 171 

back saws 168 

band 128, 129, 132 

band steel for making 

band saws 128 

band saws 168 

barrel hoops 128 

bar 123, 141 

bars, railway 130 

basic slag 121 

beams 125 

billets 124,135 

black taggers 134 

blacksmiths' hammers and 

sledges 144 

blades for scissors and 

shears 153 

blades, sword 154 

blanks, file 156 

blanks for railway wheels. 171 

blooms 124 

blooms for railway wheels. 171 

bodkins 165 

boiler or other plate 126 

boiler or other tubes, x)ipes, 

flues, or stays 152 

bolt blanks 145 

bolts 145 

bonnet pins 188 

wire 137 

brads 164 

bread knives 155 

budding knives 153 

buckles, trousers 412 

building forms , 125 

bulb beams 125 

butchers' knives 155 

butter knives ... . 155 

card clothing 146 

car-truck channels 125 

carvin g knives and forks . . 155 

cast and malleable 139 

cast hollow ware 150 

cast-iron pipe 147 



456 



CUSTOMS TARIFFS — 1846 TO 1897. 



Iron or steel — Continued. Paragrapii. 

cast-iron plates for stoves. 148 

vessels 148 

castings 148,149 

steel 135 

cast scrap 122 

chain or chains of all kinds. 151 

channels 125 

charcoal 124 

cheese knives 155 

chromate of 520 

circular saws 168 

clasp knives 153 

clock wires 137 

cogged ingots 135 

cogged ingots for railway 

wheels 171 

coils 124 

columns T T 125 

cooks' knives 155 

corrugated sheets 131 

corset clasps 137 

steels 137 

wire 137 

cotton ties 129 

crimped sheets 131 

crinoline wire 137 

crochet needles 165 

crosscut saws 168 

crowbars 144 

cylindrical furnaces 152 

deck and bulb beams 125 

die-blocks or blanks 135 

drag saws 168 

dress steels 137 

dross or residuum from 

burnt pyrites 121 

electrotype plates 166 

engraved plates 166 

erasers 153 

fence rods 136 

ferro manganese 122 

ferro-silicon 122 

files, and file blanks 156 

fish plates 130 

flats, bar iron 123 

floats 156 

flues, boiler 152 

forgings 127 

antifriction ball. . 127 

for axles 143 

forms, building 125 

fruit knives 155 

fur Daces, cylindrical 152 

girders 125 

gun-barrel molds 135 



Iron or steel — Continued. Paragraph. 

hairpins 188 

hammered 123, 124 

hammer molds 135 

hammers, blacksmiths 144 

hand saws 168 

hatters' irons 148 

hat pins 188 

hat wire 137 

hinges or hinge blanks. . . 145 

hob nails 161 

hoop 128, 129, 132 

horseshoe nails 161 

horseshoes 163 

hunting knives 155 

ingots, cogged ~ 135 

ingots for railway wheels . 171 

joists 125 

kentledge 122 

kitchen knives 155 

knitting needles 165 

knives and forks, table . . . 155 

latch needles 165 

lithographed i^lates 166 

loops 124 

manganese, ferro 122 

manganiferous ore 121 

manicure knives 153 

mill saws 168 

shafting 135 

mule shoes < 163 

muskets, muzzle-loading 
shotguns, and rifles, and 

parts 157 

nail rods 136 

nails 160, 161, 162 

needle wire 137 

needles for knitting or sew- 
ing machines 165 

nuts 163 

ore 121 

oxshoes 163 

painters' knives 155 

palette knives 155 

parasol ribs and stretchers . 170 

penknives 153 

piano wire 137 

pig 122 

pins 188 

pipes 147,152 

pistols or parts of 158 

pit saws 168 

plate 126, 131 

plates 126, 132, 

133, 134, 135, 141, 159, 166 
plates, cast 148 



CUSTOMS TARIFFS — 1846 TO 1897. 



457 



Iron or steel — Continued. Paragraph. 
plates^ enameled or giazed 
with vitreous 

glasses 159 

plumbers' knives . 155 

pocketknives 153 

posts or parts of 125 

pruning knives 153 

railSj flat 130 

T 130 

railway bars . - . . 130 

fish plates or splice 

bars 130 

tires or parts of. . . 171 

rasps 156 

razors and razor blades. . . 153 
residuum from burnt py- 
rites 121 

ribs, umbrella and parasol . 170 

rifles, sporting 158 

rivet rods 136 

rivets 167 

rods 124, 136, 141 

nail 136 

rivet, screw, fence, and 

other ' 136 

rolled 123 



round 



123, 124 



rust, damage from 138 

sad irons 148 

safety pins 188 

saw plates 135, 141 

saws 168 

scissors and shears 153 

scrap, cast and wrought . . . 122 

steel 122 

screw rods 136 

screws, wood 169 

scroll 128, 132 

sections of columns or 

posts. 125 

sewing-machine needles. . . 1 65 

shafting 135 

shapes 124, 135 

shawl pins 188 

sheets or plates 131-134, 

140, 141, 156 
Uo s. p. f . . 135 

shoe knives 155 

shoes, horse, mule, or ox . . 163 

shotgun barrels 158, 658 

shotguns and rifles 158 

side arms 154 

silicon, ferro 122 

skelp 126,131 



Iron or steel — Continued. Paragraph. 

slabs 124 

slag, basic 121 

sledges, blacksmiths' . ... 144 

spiegeleisen 122 

spikes, cut .... 160 

spikes, nuts, and washers. 163 

splice bars 130 

sprigs 164 

square . 123 

stays, boiler 152 

steel skelp, ° sheared and 

rolled 126 

stereotype plates 166 

stove plates, cast 148 

stretchers and frames fo^ 

umbrellas and parasols. 170 

strip steel . 128 

structural shapes 125 

swaged steel 135 

sword blades 154 

swords 154 

Trails 130 

T T columns 125 

table and carving kiiiv^tS 

and forks 155 

tacks 164 

taggers . 134 

tailors' irons 148 

tape needles 165 

terneplates 134 

ties, cotton 129 

tin plates 134,140 

tires, locomotive, car, or 

other railway 171 

track tools 144 

trousers buckles 412 

tubes 152 

umbrella and parasol ribs 

and stretchers 170 

vegetable knives 155 

wares or articles enameled 

or glazed 159 

washers 163 

waste and refuse 122 

watch wire 137 

wedges 144 

wheels for railway pur- 
poses and parts thereof. 171 

wire 137 

wive nails 162 

rods 136 

rope... ... 137 

round 137 

strand 137 



458 



CUSTOMS TARIFFS — 1846 TO 1897. 



Iron or steel — Continued. Paragraph. 

wood screws 169 

wrought horseshoes 163 

nails 161,162 

scrap . - 122 

spikes, nuts, and 

washers 163 

Isinglass 23 

Istle 566 

cables and cordage 329 

Italian cloths 368, 369 

Ivory: 

bagatelle balls 417 

billiard balls 417 

black. 47 

buttons 414 

chess balls 417 

chessmen 417 

dice 417 

draughts 417 

manufactures of 450 

pool balls 417 

tusks, natural or cut verti- 
cally 584 

vegetable 584 

buttons 414 

J. 

Jacquard designs 402 

figured goods 391 

Jalap 585 

Japan varnish 53 

Japanese straw mattings . . . 333 

Japanned leather 438 

Japonica, terra 682 

Jars 99 

Jasmine or jasimine, oil of. . . 626 

Jasper, manufactures of .... 115 

Jellies 263 

Jet, manufactures of 115 

unmanufactured 586 

Jewelry 434,435,436 

imitations of 435 

Jewels, watch or clock 19l 

Joists 125 

Jonquils 251 

Joss light or Joss stick 587 

Juglandinm oil 626 

Jugs containing ale, porter, 

or beer . . 297 

still wines. 296 
Juice : 

cane, sirups of 209 

cherry 299 

fruit, n. s. p. f 299 



Juice Continued. Paragraph. 

fruits, preserved in 263 

lemon 597 

lime - 597 

orange, sour 597 

prune 299 

JuniiDcr, oil of 626 

Junk, old 588 

Jute 566 

bagging for cotton 344 

bags 343 

butts 566 

carpets and carpetings.. . 334 

hydraulic hose 335 

mats 334 

rugs 334 

sacks 343 

waste 632 

woven fabrics 341 

yarns, single 328 

K. 

Kainite 591 

Kangaroo skins 438 

Kaolin 93 

Kelp 589 

Kentledge 122 

Kid skins 438 

Kieserite 590 

Kindling wood 197 

Kirschwasser 292 

Kitchen knives 155 

Knitted articles of wearing 

apparel, woolen 370 

Knitted articles, cotton 317, 

318, 319 

Knitted fabrics . 366 

goods, silk 390 

wearing apparel, 

woolen 370 

Knitting needles 165 

Knives : 

artists' 155 

bread 1 55 

budding 153 

butchers' 155 

butter 155 

carving 155 

cheese 155 

clasp 153 

cooks' 155 

erasers 153 

fruit 155 

hunting 155 

kitchen 155 



CUSTOMS TARIFFS — 1846 TO 1897. 



459 



Knives — Continued. Paragraph. 

i cure 153 

painters' 155 

palette 155 

pen 153 

plumbers' 155 

pocket 153 

pruning 153 

shoe 155 

Kryolith • 538 

Kyanite 591 

L. 

Labeling goods sec. 8 

Labels^ cigar 400 

cotton 320 

Lac dye, crude, seed, but- 
tons, stick and shell 592 

spirits 593 

Lace: 

bands , 339 

bead 408 

bed sets 339,340 

braids 339,390 

chiffon 390 

chip 409 

cotton ,. 339 

curtains 339 

edgings 339,390 

embroideries . . . , 339, 390 

etamines 339 

flax 339 

flouncings 339, 390 

flutings 339 

fringes 390 

galloons 339,390 

gorings 339 

grass 409 

handkerchiefs 339 

imitation 339 

insertings 339, 390 

knit goods 390 

linen 339 

napkins 339 

nets or nettings 339, 390 

neck ruchings 339, 390 

rufflings 339,390 

osier 409 

palm-leaf 409 

pillow shams 339, 340 

quillings 339 

rattan 409 

silk 390 

straw 409 

tidies 339 



Lace — Continued. Paragraph. 

tinsel wire, lame or lahn . . 179 

trimmings 339, 390 

tuckings 339 

veils and veilings 339, 390 

vitrages 339 

wearing apparel 339, 390 

willow 409 

window curtains .. 339, 340 

woolen 371 

Lacings, boot, shoe, and cor- 
sets 320 

Lactarene 594 

Lactic acid 1 

Lahn 179 

Lakes 58 

Lambskins 438 

LaDie 179 

Lampblack 47 

Land and water fowls 494 

Lancewood 198, 700 

Lanterns, magic, slides for. . 110 

Lappets, cotton 313 

Lard 277 

Lastblocks 200 

Lastings, for buttons 413 

Latch needles ' 165 

Laths 201 

Laudanum 43 

Lava tips for gas burners ... 98 

unmanufactured 595 

Lavender, oil of 626 

Lead : 

acetate of 60 

articles of 193 

bars 182 

bullion 182 

dross.... 182 

glaziers' 182 

litharge 60 

manufactures of 193 

nitrate of 60 

not specially i^rovided for. 182 

old refuse 182 

ore 181 

pencils 456 

pigments 53 

pigs 182 

pipe 182 

red 51, 54 

scrap, old " 182 

sheets 182 

shot 182 

type metal 190 

white 55 

wire 182 



460 



CUSTOMS TAEIFFS — 1846 TO 1897. 



Leaf: Paragraph. 

aluminum 175 

Dutch metal 175 

gold 177 

silver 178 

tobacco 213, 214 

Leather : 

band 438 

belting 438 

bookbinders' calfskins 438 

boots 438 

calfskins 438 

chamois skins 438 

cut into shoe uppers 438 

dressed, upper and all 

other 438 

enameled 438 

goatskins 438 

gloves 439,445 

glove tranks 446 

harness or parts of 447 

hides of cattle 437 

japanned . . .-. 438 

kangaroo skins 438 

kid skins 438 

lambskins 438 

manufactures of 450 

morocco skins for 438 

patent 438 

pianoforte and pianoforte 

action 438 

saddles and saddlery, or 

parts of 447 

sheepskins 438 

shoe laces 438 

shoes 438 

sole 438 

vamps 438 

varnished 438 

Leaves : 

artificial 425 

as drugs. 20, 548 

Leeches 596 

Lees: 

crystal 6 

wine, crude 6 

Leakage of wine, no allow- 
ance for 296 

Lemonade 300 

Lemon boxes 205 

grass, oil of 626 

juice 597 

oil of 626 

peel 267 

Lemons 266 

Lenses . 109, 111 



Paragraph. 

Lenses, discs for 565 

projecting Ill 

Letter copying books 397 

Libraries of persons from 

foreign countries 504 

Lichens, as drugs 20, 548 

Licorice and extracts of 29 

inpaste 29 

rolls 29 

other forms 29 

root, un ground 598 

Lifeboats and life-saving ap- 
paratus 599 

Lignum-vitae 198, 700 

Lilies 251 

Lilies of the valley . 251 

Lime 90 

borate of '11 

chloride of 8 

citrate of 600 

juice 597 

sulphate of, artificial 46 

Limes 266 

oil of 626 

Limestone 117, 118 

rock asphalt 93 

Linen : 

collars 338 

cuffs 338 

manufactures of {see Flax) . 347 

Linings for bicycle tires 320 

woolen 368,369 

Linoleum 337 

Linseed 254 

oil 37 

Liqueurs 292 

Liquors 290 

coloring for 18 

internal-revenue stamps 

for sec. 9 

Litharge 60 

Lithographed plates 166 

Lithographic : 

cigarlabels,fiaps,andbands 400 

periodicals 400 

prints 400 

prints for institutions 503 

illuminated, for chil- 
dren's books 400 

stones - . 601 

Litmus 602 

Live animals 218-222 

Loadstones 603 

Logs 699 

Logwood, extracts of 22 



CUSTOMS TARIFFS — 1846 TO 1897. 



461 



Paragraph. 

London purple 59 

Looking-glass plate 105^ 106 

Loom harness 320 

Loops, iron or steel 124 

Lottery tickets and advertise- 
ments, importation pro- 
hibited sec. 16, 18 

Lumber 195 

produce of forests on St. 

Groix Eiver sec. 21 

produce of forests on St* 

John Eiver sec. 20 

Lupulin 248 

Lyeof wood ashes. 485 

M. 

Macaroni 229 

Mace, oil of 626 

Machinery : 

imported for repair sec. 19 

patterns for 616 

Mackerel , 261 

Madder 604 

Indian , 604 

Magic lanterns, glass slides 

for 110 

Magnesia : 

calcined 31 

carbonate of 31 

medicinal 31 

Magnesia, sulphate of 31 

Magnesite 605 

Magnesium, unmanufactured 606 

Mahogany wood 198, 700 

Maize or corn 227 

Malacca joints, Indian 700 

Malachite, manufactures of. . 115 

Malt, barley 224 

extract 208 

Manganese, ferro 121 

ore 607 

oxide 607 

Manganiferous iron ore 121 

Mangel-wurzel seed 656 

Manicure knives 153 

Manila cables and cordage. . 329 
unmanufactured o r 

undressed 566 

Manna 608 

Mantels, slate , 120 

Manufactured articles: 
component material of chief 

value sec. 7 

convict labor, products of, 
prohibited sec. 31 



Paragraph. 

Manufactured articles — Con. 

nonenumerated sec. 6 

of the United States, ex- 
ported and returned 483 

similitude clause sec. 7 

Manufacturing, bonded ware- 
house sec. 15 

Manures 569 

Manuscripts 609 

Maps 403 

for schools and institu- 
tions 503 

for use of the United 

States 500 

paper 403 

printed more than 

twenty years, free . . . 501 

Maple sirup 210 

Maple sugar ,. . 210 

Marble: 
in block, rough or squared 

only , 114 

manufactures of 115 

mosaic cubes 114 

paving tiles 114 

sawed or dressed 114 

slabs 114 

Marbles, toys 418 

Market value : 

additions to make sec. 32 

ascertainment of sec. 32 

Marine coral - 535 

Marking imported goods . . . sec. 8 

Marrow, crude 610 

Marshmallow root, leaves, or 

flowers 611 

Masks ...... 451 

Matches, friction or lucifer . . 423 
Materials for construction of 

vessels sec. 12 

Mats: 

flax or hemp 334 

made of cocoa fiber or rat- 
tan 452 

made of carpeting 382 

Mattings, Chinese, Japanese^ 

etc 333 

floor, straw 333 

Matting, made of cocoa fiber 

or rattan 452 

Mattresses, hair, curled, suit- 

ablefor 430 

Meal: 

corn . . ........ 228 

oat » . , 231 



462 



CUSTOMS TABIFFS — 1846 TO 1897. 



Paragraph. 

Meal, rice = 232 

Measuring tapes, tapes for 

use in mauufacture of . . 336 

Meat, extract of 276 

Meats 273-275 

Medals, of gold, silver, or 

copper 612 

Mediciual drugs, vegetable 20, 548 

or medicated soap 72 

preparations 67, 68 

Meerschaum, crude 613 

Melada. sirup of 209 

Meu^s hats of fur 432 

Mercurial preparations (iS 

Metal articles n. s. p. f 193 

bodkins 165 

britannia 637 

composition 533 

Dutch, clippings from . 505 

Dutch, in leaf 175 

manulactured articles 

and wares of . 193 

sheets, enameled 159 

threads, gold and sil- 
ver 179 

type 190 

umbrella and i^arasol 

ribs and stretchers. 170 

yellow 176 

Metallic articles bestowed as 

trophies or prizes . 612 

hooks aud eyes 180 

mineral substances 

in a crude state . . 183 

penholders 187 

pens, except gold . . 186 

pins 188 

Metals, un wrought 183 

Metronomes 453 

Mica 184 

Microscopes Ill 

Milk: 

fresh 238 

of India rubber 579 

preserved or condensed or 

sterilized 239 

sugar of 239 

Mill saws 168 

shafting 135 

stones and burr stones . . 

116, 671 
Millinery ornaments, feath- 
ers, flowers, birds, etc 425 

Mineral, metallic substances . 183 



Paragraph. 

Mineral, orange 50 

salts of natural min- 
eral waters 615 

substances, articles 
composed of 97 

waters 301 

waters, bottles and 



jugs containin; 



301 



waters, artificial and 
imitations of nat- 
ural 301 

wax 695 

Minerals, crude 614 

Mineralogy, specimens of . .. 666 

I Mining explosives 422 

I Mirrors 112 

Models of inventions 616 

Mohair for buttons 413 

Molasses 209 

concentrated 209 

concrete... 209 

sugar drainiugs or 

sweepings 2(39 

Molded glassware and glass 

bottles 99 

Molds : 

button 414 

hammer 135 

gold beaters 567 

gun barrel 135 

Monazite sand 183 

Mouohydrate of soda 75 

Monumental stone 117, 118 

Moquette carpets 372 

Morocco, skins for 438 

Morphia 43 

sulphate 43 

Morphine 43 

sulphate of 43 

Mosaic cubes of marble, onyx 

or stone 1 14 

Moss 617 

sea 81 

Mosses as drugs 20, 548 

Mother-of-pearl, m an uf ac- 

tures of 450 

Mowers 460 

Mufaers 312, 388 

Mule shoes 163 

Mules 220 

Mungo 363 

Munjeet 604 

Muriate of ammonia 5 

Muriatic acid 464 



CUSTOMS TAEIFFS — 1846 TO 189*7. 



463 



Paragraph. 

Mushrooms 241 

Music 403 

for institutions 503 

printed more than 

twenty years 501 

raised print for the 

blind 502 

Musical instruments or 

parts 453 

Musk 618 

Muskets 157 

Mustard 287 

seed 656 

Mutton 274 

Muzzle-loading: shotguns . . . 157 

Myrobolans 619 

Myrtlesticks 700 



N. 



:N"ail rods 136 

Nails : 

cut 160 

hob 161 

horseshoe 161 

wire 162 

wrought iron or steel ..... 161 

Naphtol 524 

Naphthalin 524 

Naphtylamin 524 

Napkins 339 

Natural history, specimens 

of 666 

Neat cattle : 

importation ijrohibited. - sec. 25 

hides of sec. 25 

Neck ruchings 339, 390 

rufaings 339, 390 

ties 314 

wear 314 

Needle wire 137 

Needles : 

crochet 165 

darning 620 

hand sewing 620 

knitting 165 

knitting machine 165 

latch.. 165 

sewing machine 165 

tape 165 

Neroli oil 626 

Nets: 

gill, flax 332 

wool = - . 371 



Netting : Para^aph. 

cotton 339 

flax, gill 332 

silk .^ 390 

wool 371 

Newspapers 621 

Nickel: 

alloy 185 

pigs, ingots, bars, or sheets 185 

manufactures of 193 

matte 629 

ores of 629 

oxide 185 

Niter cake 80 

Nitrate of lead 60 

potash 65, 644 

soda or cubic ni- 
trate 665 

Nitric acid 464 

Nitro-picric acid 464 

Nitro-benzol 524 

Nitro-toluol 524 

Nitrous ether, spirits of 21 

Noils, wool, or hair 362 

Nonenumerated articles . sees. 6, 7 

Nottingham bed sets 340 

curtains 340 

pillow shams . . . 340 

Nursery stock 252 

Nutgalls 20, 548 

Nutmegs 667 

Nuts: 

almonds 269 

as drugs . - 20, 548 

Brazil 622 

cocoanuts in the shell 622 

cream 622 

filberts 270 

iron _...... 163 

n. s. p. f 272 

palm 622 

kernels 622 

peanuts 271 

steel 163 

walnuts 270 

Nut oil 626 

Nux vomica 623 



O. 



Oakum 624 

Oar blocks 200 

Oatmeal and oathulls 231 

Oats 230 

Obscene articles sees. 16-18 



464 



CUSTOMS TARIFFS — ^1846 TO 1897. 



Paragraph. 

Ocher 49 

ground in oil 49 

Ocliery earths 49 

Oil: 

almond 626 

amber 626 

ambergris 626 

American fisheries 626 

aniline 626 

anise 626 

anise seed 626 

anthoss 626 

aspic. 626 

attar of roses 626 

bean 626 

bergamot . 626 

cajeput 626 

cake 625 

caraway 626 

cassia 626 

castor ■- - . 33 

cedrat 626 

chamomile 626 

cinnamon 626 

citroneila 626 

civet 626 

cloth 337 

cocoanut 626 

cod-liver 34 

colors 58 

cotton-seed 35 

creosote 524 

croton 36 

dead 524 

distilled 3 

enfleurage grease 626 

essential or exi)ressed 3 

fennel 626 

fish 42 

of American fisheries . 626 

flaxseed 37 

fruit 21 

fusel - . . 38 

hempseed 39 

herring 42 

ichthyol 626 

jasmine or jasimine 626 

juglandium 626 

juniper 626 

lavender 626 

lemon 626 

grass 626 

lime 626 

linseed 37 

mace G26 



Oil Continued. Paragraph. 

neroli 626 

nut 626 

olive 40 

olive, for manufacturing or 

mechanical purposes . . . 626 

orange 626 

flower 626 

origanum 626 

ottar of roses 626 

palm 626 

peppermint 41 

petroleum 626 

poppy-seed 37 

rape seed 39 

rendered 3 

rosemary 626 

seal 42 

sesame 626 

sesamum seed 626 

soluble or alizarine as- 
sistant 32 

spermaceti 626 

spike lavender 626 

thyme 626 

used for dressing or stuf- 
fing leather, soaj) making 

or wire drawing . 568 

valerian 626 

vitriol 1 

whale 42 

of American fisheries 626 

Oils 626 

Old brass 505 

coins o , . . 530 

Old copper 533 

gunny bags and gunny 

cloths 632 

India rubber. 579 

junk . . , 588 

pewter and britannia . . . 637 

paper 632 

refuse and scrap lead . . . 182 

types 690 

zinc 192 

Olive oil 40 

for manufacturing or 
mechanical p u r - 

poses 626 

Olives 264 

Onions 249 

Onyx: 

block, rough, or squared. . 114 

manufactures of 115 

mosaic cubes 114 

paving tiles 114 



CUSTOMS TARIFFS — 1846 TO 1897. 



465 



Onyx Continued. " Paragraph. 

sawed or dressed 114 

slabs 114 

Opal glassware 100 

Opera glasses 111 

Opium : 

alkaloids or salts of 43 

aqueous extracts of 43 

containing less tlian 9 per 

cent, of morpliia 43 

containing 9 per cent, and 

over of morphia 43 

crude 43 

for smoking 43 

liquid preparations of 43 

other preparations of 43 

regulations concerning 
stamping, etc. (see sec. 
38 to 40, act Oct. 1, 
1890). 
removal from bonded ware- 
houses 43 

tincture of 43 

Optical instruments Ill 

discs for - 565 

Orange juice, sour 597 

mineral 50 

oil 626 

peel. = 267,627 

stick 700 

wood 700 

Oranges 266 

boxes and barrels 

containing 205 

Orchids 251 

Orchil or orchil liquid 628 

Ore: 

antimony 476 

chromic 520 

cobalt 525 

copper 629 

emery 550 

gold 629 

iron 121 

lead 181 

manganese 607 

manganiferous iron 121 

nickel 629 

nickel matte 629 

silver 629 

sulphur 674 

tin 683 

Organzine silk 385 

Oriental rugs 379 

Origanum oil 626 

Orleans and all extracts of. . 475 

64467— S. Doc. 547, 60-2 30 



Paragraph. 

Ornamental feathers 425 

Ornaments, chinaware 95 

millinery 425 

Orpiment 479 

Osier ; 

hats of 409 

manufactures of 206 

prepared for basket-mak- 
ers' use 206 

sheets or squares for mak- 

ing; hats 409 

Osmium 630 

Oxalic acid „ 464 

Oxide : 

cobalt - 16 

manganese 607 

nickel 185 

strontia 673 

tin, black 683 

uranium 691 

zinc 57 

Ox shoes 163 

P. 

Packers' skewers of wood . . . 207 
Packages, marking and 

stamping sec. 8 

of wine in bottles . 296 

Packing boxes and shooks . . 204 

Paddy 232 

Painted glass windows 112 

Painters' knives 155 

Paintings, not otherwise pro- 
vided for 454 

for colleges 702 

for exhibition 701 

for presentation . . 703 

oil ... . 454 

on glass 703 

water color 454 

Paints : 

artists' 58 

baryta, sulphate of, or 

barytes 44 

black bone, ivory or vege- 
table 47 

blanc fixe 46 

blue, Berlin, Prussian, or 

Chinese 45 

all containing ferro- 

cyanide of iron 45 

ultramarine 52 

wash, containing ul- 
tramarine 52 



466 



CUSTOMS TARIFFS — 1846 TO 1897. 



Paints — Continued. Paragraph. 

brown or gray acetate of 

lead 60 

chrome green 48 

yellow 48 

clirominm colors 48 

cobalt 525 

cochineal •- . 527 

colors containing quicksil- 
ver 54 

crayons 58 

frostings 58 

in tubes 58 

lakes 58 

litharge 60 

London purple 59 

ocher and ochery earths . - 49 

orange mineral 50 

or pigments containing zinc 57 

oxide of zinc 57 

Paris green 59 

jDigments 55, 57, 58 

red lead 51 

sienna and sienna earths . . 49 

smalts 58 

umber and umber earths . . 49 

verdigris 694 

vermilion 54 

wash blue 52 

white 57 

white acetate of lead 60 

Paris 56 

pigment containing 

lead 55 

satin 46 

sulphate of zinc 57 

sulphide of zinc 57 

whiting 56 

yellow acetate of lead 60 

zinc, chloride of 57 

oxide of = 57 

Palette knives 155 

Palings 202 

Palladium 631 

Palm-leaf braids, etc 409 

fans, common 552 

hats of 409 

manufactures of. . 449 

unmanufactured . 552 

Palm-nut kernels 622 

Pabn nuts 622 

oils 62Q 

Palms 251 

Pamphlets 403, 502 

PantSj cotton 319 



Paper : Paragraph. 

albumenized 398 

albums 404 

all not speciall}'^ provided 

for... 402 

bibulous 397 

blank books 400, 403 

bond . . - , 401 

booklets 400 

books 400 

cigarette and covers . 459 

boxes 405 

cards, playing 406 

charts 403 

cigarette 459 

copying 397 

books 397 

crepe 397 

drawing 401 

engravings 403 

envelopes 399 

et<3hings 403 

felt, roofing 394 

filtering 397 

for screens or fireboards . . 402 

handmade 401 

hangings 402 

Jacquard designs 402 

ledger 401 

letter 401 

lithographic bands 400 

books and 

booklets ... 400 
cigar labels . . . 400 
fashion maga- 
zines 400 

flaps 400 

periodicals . . . 400 

prints 400 

maps 403 

manufactures of 407 

masks of 451 

music 403 

old 632 

l>amphlets 403 

parchment 398 

l)eucils 456 

periodicals 400 

photographic 398 

photographs 403 

playing cards 406 

pottery 397 

printed matter 403 

printing 396 

record 401 



CUSTOMS TARIFFS — 1846 TO 1897. 



467 



Paper — Continued. Paragraph. 

roofing felt 394 

sensitized 398 

slieatbing 394 

shoe buttons made of 414 

stamps 670 

stereotype 397 

stock.--. 632 

surface-coated 398 

tablet 401 

tissue 397 

typewriting 401 

writing 401 

Papier mache, manufactures 

of 450 

shoe but tons. 414 

ParafBn 633 

Parasol sticks 462^ 700 

ribs and stretchers. . 170 

Parasols 462 

Parchment 634 

paper 398 

Parian ware 95, 96 

dials - 191 

works in 702 

Paris green 59 

white '56 

plaster of 450 

Partridge, sticks of 700 

Paste : 

alizarin assistant 32 

Brazil 506 

diamonds 435 

licorice 29 

manufactures of 112 

Pastels.--. 454 

Pastes of indigo 25 

toilet 70 

Patent alum 4 

barley 225 

leather 438 

tartar 6 

Patterns for machinery 616 

Paving tiles, marble 114 

posts 196 

Peaches . , 262 

Peanuts - . 271 

Pear seedlings 252 

Pears 262 

Pearl buttons 414 

hardening 91 

mother of 450, 635 

shells 635 

Pearled barley 225 

Pearls 434, 436 



Pease : Paragraph. 

dried 250 

green 250 

in cartons or papers 250 

prepared or preserved 241 

split 250 

Peat moss 455 

Pebble, un wrought Brazilian 507 

lensesof 109 

Peel: 

citron, preserved 267 

lemon and orange 267, 627 

Penalty for undervaluation . sec. 32 

Pencil leads 457 

Pencils : 

hair 410 

lead 456 

paper 456 

slate 456 

wood 456 

Penholder tips 187 

Penholders and parts thereof 187 

Pen knives 153 

Pens: 

gold 187 

metallic 186 

Pepper : 

black or white 667 

cayenne or red 287 

Peppermint oil 41 

Percentage of alcohol in 

wines, etc 296 

Percussion caps 424 

Perfumed soap 72 

Perfumery 70 

Periodicals 400, 621 

Personal effects: 

accompanying passenger. . 697 
of citizens of United States 
dying in foreign coun- 
tries 636 

Petroleum 626 

Pewter, old 637 

manufactures of 193 

Phenol 524 

Philosophical apparatus 
brought by professional 
artists, lecturers, or 

scientists 701 

Philosophical apparatus for 

societies, etc ....... 638 

Phosphates 639 

Phosphoric acid 464 

Phosphorus 61 

Photograph albums ^ - 404 



468 



CUSTOMS TARIFFS — 1846 TO 1897. 



Paragraph , 

Photo graDhic dry plates and 

films ..\ 458 

Photographic lenses Ill 

Photographs 403 

500^ 501, 503, 701, 702 

Phthalic acid 464 

Pianoforte action leather .... 438 

leather 438 

actions and parts. 453 

Piano wire 137 

Pickles 241 

Pickled fish 261 

herrings 260 

Pickets 202 

Picric acid 464 

Pig iron 122 

Pigments 55, 57, 58 

Pigs of eopi^er 532 

iron 122 

lead 182 

tin 683 

zinc 192 

Pile fabrics 315, 342, 386 

Pillow shams 340 

Pimento : 

unground 667 

wood 700 

Pineapples 263, 268 

Pine kindling wood 197 

Pins : 

bonnet 188 

hair 188 

hat - 188 

metal 188 

solid head 188 

safety - = 188 

shawl 188 

Pipe bowls 459 

Pipes 147, 152, 182, 453, 459 

boiler 152 

cast-iron 147 

clay smoking 459 

copper 176 

lead 182 

pitch 453 

tobacco 459 

Pistols 158 

Pit saws 168 

Pitch: 

Burgundy 512 

of coal tar 524 

of wood 678 

pipes, pitch, metal 453 

Plaits 409 

Planking, ship 699 



Paragraph. 

Planks 195, 198 

Piano or coquill glasses 109 

Planters 460 

Plants and vines 252 

cuttings and seedlings 252 

for United States 640 

Plants, fruit, tropical and 

semi-tropical 560 

rose 252 

Plaques 95 

Plaster : 

rock or gypsum 91 

of paris, manufactures of. . 450 
Plasters, healing, curative, 

and court 69 

Plate glass, cast, polished, 
looking-glass, or plate glass 

silvered and fiuted, 103, 

104, 105, 106, 107 
Plates: 
boiler or other, of iron or 

steel 126,131, 

132, 133, 134, 135, 140, 141 

cast-iron stove 148 

copper 532 

copper rolled 176 

electrotype 166 

engraved or lithographed . 166 

glass, or discs 565 

of iron or steel, coated with 

tin or lead 134 

of metal enameled or glazed 159 

photographic, dry or films . 458 

railway fish . . . , 130 

saw-.-: 135,141 

steel engraved 166 

stereotype . . 166 

tin and terne ....„..„„,. 134, 140 

Plateaux for hats, etc 432 

Platina 641 

Platinum 642 

manufactures of 193 

Playing cards 406 

Plows 460 

Plumbago 643 

Plumbers' knives 155 

Plums 262, 264 

Plum seedlings 252 

Plush, hatters' 461 

ribbons 386 

Plushes : 

cotton 315 

silk 386 

Pocketknives 153 

Poles, telegraph 196 



CUSTOMS TARIFFS — 1846 TO 1897. 



469 



Paragraph. 

Poles, hop 699 

Pomades 70 

Pomelos, or shaddocks . . . 205, 266 

Pool balls 417 

Poppy seed 254 

oil 37 

Porcelain glassware 100 

dials 191 

ware-.-. .95,96 

Porcelain, works in, free 702 

Pork, fresh 274 

Porous carbon pots 98 

Porter 297 

Portland cement 89 

Posts of wood 196, 200 

and columns, iron. 125 

Potash : 

bichromate of 62 

carbonate of 644 

caustic . . - 63, 644 

chlorate of QS 

chromate of 62 

crude or black salts 644 

hydriodate of 64 

hydrate of, or caustic 'pot- 
ash - 644 

hydrate of, refined 63 

iodate of 64 

iodide of 64 

muriate of . 644 

nitrate of 65, 644 

prussiate of, red and yel- 
low 66 

sulphate of 644 

Potassa 6 

Potassium, cyanide of 66 

Potatoes 253 

Pottery, works in 702 

Pouches for tobacco 459 

Poultry, live or dressed. .... 278 
Powder : 

bleaching 8 

bronze 175 

curry 541 

gun - 422 

Powders: 

for the hair, teeth, or skin . 70 

fulminating 421 

ink 26 

toilet 70 

Precious stones 435, 545 

Precipitated chalk 13 

Preparations : 

anatomical .............. 663 

chalk ................. o . 13 



Preparations — Oont^d. Paragraph. 

coal tar 15 

macaroni and vermicelli . . 229 

medicinal 67, 68 

of which distilled spirits are 

a part 291 

opium 43 

toilet. .-- 2,70 

Printed matter. 403 

Printing paper 396 

Prints, lithographic 400, 503 

Prizes or trophies 612 

Products of coal tar 15, 524 

Professional books 645 

implements . „ . 645 

instruments 645 

Projecting lenses Ill 

Protoxide of strontian 673 

Prune juice or wine 299 

Prunes 264 

Prunelles 264 

Pruning knives 153 

Prussian blue 45 

Prussiate of potash 66 

Prussic acid 464 

Public monuments, articles 

intended for : . . . 702 

Pulp, blue 45 

all manufactures of. . . 433 

masks 451 

shoe buttons 414 

wood 393, 395, 699 

ultramarine, blue 52 

yellow chrome 48 

Pulu 646 

Pumice stone, manufactured 

and unmanufactured . . - 92 

Purple, london 59 

Putty 56 

Pyrites, dross or residuum 

from 121 

Pyrites, sulphur ore 674 

Pyroligneous acid 1 

Pyroxylin, compounds of 17 

knife handles . - . 155 

manufactures of. 17 

rolled or in sheets . 17 

Q. 

Quebracho, extracts of 22 

Quicksilver 189 

colors containing 54 

flasks or bottles . 189 
flasks or bottles 

returned 483 



470 



CUSTOMS TARIFFS — 1846 TO 1897. 



Paragraph. 

Quillings, cotton 339 

Quilts of down 425 

Quince stocks 252 

Quinces 262 

Quinia : 

barks of 647 

sulphate and alkaloids of. 647 

Quoits 540 

R. 

Rabbits' fur, bats composed 

of : 432 

Rags 632,648 

wool 363 

Railroad ties 196 

Rails : 

flat 130 

T 130 

Railway bars 130 

fish plates 130 

tires 171 

wheels 171 

splice bars 130 

Raisins 264 

Rakes, horse 460 

Ramie : 

articles of, n. s. p. f 346 

cords 330 

handkerchiefs 345 

hydraulic hose 335 

manufactures of 347 

shirting cloth 346 

threads 330 

twines 330 

woven fabrics 346 

yarns, single 331 

Rape seed ^ 656 

oil 39 

Rasps 156 

Ratafia 292 

Rattan 700 

for hats, bonnets, or 

hoods 409 

mats and matting. . . 452 

unmanufactured 700 

Raw or unmanufactured ar- 
ticles sec. 6 

Raw skins 664 

Razors and razor blades 153 

Ready-made clothing : 

cotton 314 

silk 390 

wool 370 



Paragraph. 

Reapers 460 

Reciprocal commercial a r - 

rangements sees. 3, 4 

Reciprocity treaty with Ha- 
waii 209 

Red chalk 13 

lead - 54 

pepper 287 

prussiate of potash 66 

vermilion 54 

Reeds : 

chair 206 

unmanufactured 700 

Refined bauxite 4 

Regalia, free 649 

Regulns, antimony 173 

Regulus, copper 534 

Reimportation of articles . . . 483, 

sec. 27 

Rendered oils 3 

Rennets 650 

Repairs to American vess- 
els sec. 13 

machinery... sec. 19 

Repeal provisions sec. 34 

Residuum from burnt py- 
rites 121 

Resin gum, as drugs 20, 548 

Resorcin 524 

Revolving pistols 158 

Retorts : 

gas 98 

platinum 642 

Revenue stamps 670 

Ribbons 320, 386 

Ribs for parasols and um- 
brellas 170 

Rice : 

broken 232 

cleaned 232 

flour 232 

hulled and not hulled . 232 

meal 232 

paddy 232 

uncleaned 232 

Ricinoleic acid 32 

Rifles 157, 158 

Ring waste 361 

Rivetrods 136 

Rivets 167 

Rochelle salts 6 

Rock asphalt, limestone 93 

crystal, manufactures 
of --. 115 



CUSTOMS TARIFFS — 1846 TO 1897. 



471 



Paragraph. 

Eocoa, and extracts of 475 

Eods: 

aluminum 172 

copper 176 

iron 136, 141 

steel 136, 141 

Eolls, licorice 29 

Eoman cement 89 

Eooflng felt 394 

slates 120 

Eoot: 

arrow, not manufactured . . 478 

briar 700 

chicory 280 

dandelion 283 

ginger 667 

Eoots : 

as drugs 20, 548 

bulbous 20, 251, 548 

hop, for cultivation 576 

Eope ends 632 

hide 573 

waste 632 

Eoping, cotton 302 

Eosemary, oil of 626 

Eose plants 252 

Eosewood 198, 700 

Eoses, attar or ottar of 626 

Eotten stone 671 

Eoving, cotton 302 

waste wool 361 

Eoucou and extracts of 475 

Eough burr stones 671 

Eound iron or steel 123, 124 

Euchings and rufiflings : 

flax or cotton 339 

silk 390 

Eugs: 

Aubusson 379 

Axminster 379 

Berlin 379 

carpeting 382 

oriental 379 

Eust, no allowance for 138 

Eye flour. - 233 

Eye 233 

S. 

Saccharine 211 

Sacks, jute 343 

Sad irons 148 

Saddles and saddlery 447 

Safety pins 188 

Safflower and extract of. 651 



Paragraph. 

Saffron and extract of 651 

cake 651 

Sago, crude 652 

Saint John's bread or bean, 

seed 656 

Salacin 653 

Sal ammoniac 5 

Salaratus 73 

Salep or salop 654 

Salicylic acid 1 

Salmon 261 

Sal soda 77 

Salt: 

cake 80 

for curing meats and 

fish 284 

in bags, sacks, barrels, or 

other packages 284 

in bulk 284 

Salted fish 261 

Salted herrings 260 

Salted mackerel, halibut or 

salmon 261 

Saltpeter: 

crude 644 

refined , 65 

Salts : 

aniline 472 

black 644 

chemical 3 

epsom 31 

mineral 615 

of cinchona bark 647 

of opium 43 

rochelle 6 

santonin 71 

strychnia 83 

uranium. 691 

Sand 671 

Sandstone 117, 118 

Santonin 71 

Sardels, or sardellen 258 

Sardines 258 

Satin white 46 

wood 198, 700 

Sauce, fish 241 

Sauces, all n. s. p. f 241 

Sausage, bologna 655 

Saw plates, steel 135, 141 

Sawed boards, plank, deals, 

etc 195,198 

Sawed cabinet woods 198 

Sawed lumber 195 

Saws .-- 168 



472 



CUSTOMS TAEIFFS — 1846 TO 1897. 



Paragraph. 

Saxony velvet carpets 373 

Scenery, theatrical 645 

Scientific apparatus for insti- 
tutions 638 

Scissors, steel 153 

Scoured wool 354, 355 

Scrap, albums 404 

India rubber 579 

iron 122 

lead 182 

steel 122 

Screens of cariDeting 382 

paper for 402 

Screw wire rods 136 

Screws, wood 169 

Scroll iron 128, 132 

Sculpture, casts of 649 

Sea moss 81 

Seal oil 42 

Seating, hair 431 

Seaweeds 617 

Sections of columns or posts, 

iron or steel 125 

Seed, lac 592 

Seedlings 252 

Seeds : 

anise „ 656 

aromatic, as drugs 20, 548 

bean 656 

beet 656 

caraway 656 

cardamom 656 

castor, or castor beans 254 

cauliflower 656 

coriander 656 

cotton 656 

cummin 656 

fennel ^ 656 

fengreek 656 

flax 254 

flower 656 

grass 656 

hemp 656 

hoarhound 656 

imported by Department 
of Agriculture or United 

States Botanic Garden . 640 

linseed 254 

mangel-wurzel 656 

morbid growth 20, 548 

mustard 656 

not specially provided for . 254 

oil 254 

poppy -^ • ' 254 



Seeds — Continued. Paragraph. 

rape 656 

sorghum 656 

St. John's bread 656 

sugar-beet 656 

sugar-cane 656 

Seines, flax 332 

Sensitized paper 398 

Sesame, or sesamum seed oil . 626 

Sesquicarbonate of soda 75 

Sewing machine needles 165 

Sewing silk 385 

Shafting, steel 135 

Shale 415 

Shapes, steel 124, 135 

Shawl pins 188 

Shawls, woolen -. . . 370 

Shavings for paper stock 632 

Shears 153 

Sheathing, felt 553 

paper 394 

or yellow metal . 176 

Sheep 221 

Sheep dip 657 

Sheepskins 438 

Sheets of aluminum 172 

copper 176 

iron or steel 131, 

132, 133, 134, 135, 
140, 141, 159 

lead 182 

metal, enameled or 

glazed 159 

platina 641 

zinc 192 

Shellfish 659 

Shell: 

buttons 414 

manufactures of 450 

Shells 635 

cocoa or cacao 528 

engraved, cut, or orna- 
mented 450 

Shingle bolts 699 

Shingles 203 

Shij) chronometers 191 

planking 699 

timber 699 

Shirt collars and cuffs 338 

Shirts, cotton 319 

Shoddy 362 

Shoe buttons 414 

knives 155 

lacings 320 

leather 438 



CUSTOMS TAKIFFS — 1846 TO 1897. 



473 



Shoes : Paragraph. 

horse, mule, or ox 163 

leather 438 

Shooks : 
of American manufac- 
ture 205,483 

packing box 204 

sugar box 204 

Shot, lead 182 

Shotgun barrels 158, 658 

Shotguns 157, 158 

Shrimps 659 

Shrubs 252, 640 

Side arms 154 

Sienna 49 

earths 49 

Silicate, alkaline 79 

of soda 79 

Silk: 
all manufactures of not 

specially provided for . . . 391 

appliqued articles 390 

ascertainment of weight . . 392 

bandings 389 

beaded goods 390 

beltings 389 

bindings 389 

bolting cloths 498 

bone casing 389 

braces 389 

braids... 390 

button forms 413 

carded or combed 384 

chenilles 386 

chiffon 390 

clothing, ready-made 390 

cocoons 661 

cords 389 

edgings 390 

embroidered articles 390 

floss 385 

flouncings 390 

fringes 390 

galloons 390 

garters 389 

goods, ornamented with 

beads or spangles 390 

goriogs 389 

handkerchiefs 388 

hat bands 389 

hatters^ plush 461 

insertings 390 

Jacquard figured goods . . . 391 

knit goods.... 390 

laces 390 

manufactures of 391 



Silk — Continued. Paragraph. 

manufactures of, and india 

rubber 391 

mufflers 388 

nettings or nets 390 

organzine 385 

pile fabrics 386 

plush ribbons 386 

plushes 386 

raw or reeled 660 

ready-made clothing 390 

ribbons, plush or velvet . . . 386 

ruchings 390 

rufflings 390 

sewing 385 

singles 385 

sleeve linings 311 

spun in skeins 385 

stripes 311 

suspenders 389 

tamboured articles 390 

tassels 389 

thread 385 

thrown 385 

tram 385 

trimmings 390 

tubing 389 

twist 385 

veiling 390 

velvet ribbons 386 

velvets 386 

waste 661 

wearing apparel 390 

webbing and webs 389 

worm's eggs 662 

woven fabrics not specially 

provided for 387 

yarns 385 

Silver ; 

bullions 179 

bullion 511 

coins 530 

German 174 

leaf 178 

manufactures of 193 

medals „ 612 

ores - 629 

sweepings 629 

tinsel wire 179 

Singles, silk 385 

Sirups : 

of cane juice 209 

maple 210 

Sisal grass : 

binding twine 491 

grass cables, cordage 329 



474 



CUSTOMS TAKIFFS — 1846 TO 1897. 



Paragraph. 

Sisal grass, iinmanufactured . 566 

Size, gold 53 

Skeletons 663 

Skelp, iron or steel 131 

Skewers 207 

Skin, preparations for the. . . 70 
Skins: 

bird 425 

bookbinders' calf 438 

calf 438 

chamois 438 

fish 556 

for morocco 438 

fur, carrotted 426 

not dressed 562 

goat 438 

goldbeaters' 567 

kangaroo 438 

kid 438 

lamb 438 

n. s. p. f 664 

raw 664 

sheep 438 

wools on 360 

Skirt bindings, bias 315 

Slabs for tables, slate 120 

Slack coal 415 

Slag, basic 121 

Slate: 
all manufactures not spe- 
cially provided for 120 

chimney pieces 120 

mantels 120 

pencils 456 

roofing 120 

slabs for tables 120 

Slates - 120 

Sledges, blacksmiths' 144 

Sleeve linings 311 

Slides, glass, for magic lan- 
terns 110 

Sliver, cotton 302 

Slubbing waste 361 

Smalts 58 

Smelting and refining ores 

and metals in bond . . . sec. 29 

Smokers' articles 459 

Snuff and snuff flour 216 

Soap: 

castile. 72 

toilet and all other 72 

8oda: 

arseniate of 78 

ash 78 

bicarbonate of 73 

bichromate of 74 



Soda — Continued. Paragraph. 

borates of 11 

caustic 76 

carbonate of 75 

chlorate of 75 

chromate of ; . . . . 74 

concentrated crystals 75 

crystals 77 

cubic nitrate 665 

hydrate of 76 

hyposulphite of 76 

monohydrate of 75 

nitrate of 665 

nitrite of 76 

sal 77 

sesquicarbonate 75 

silicate of 79 

sulphide of 76 

sulphate of 80 

supercarbonate of 73 

tartrate of 6 

water 300 

Sole leather 438 

Sounds, fish 23 

Spar, manufactures of 115 

Sparkling wines 295 

Spars, timber used for 194 

Specimens of natural history, 
botany, mineral- 
ogy 666 

or casts of sculp- 
ture 649 

Spectacle frames 108 

Si)ectacles 108 

glass plates or 

disks for 565 

Spermaceti oil 626 

Spices : 

as drugs 20, 548 

capsicum 287 

cassia, cassiavera, and 

buds 667 

cinnamon and chips 667 

cloves and clove stems . . . 667 

ginger root 667 

mace - 667 

mustard 287 

not specially provided for . 287 

nutmegs 667 

pepper, black or white 667 

red 287 

pimento 667 

sage 287 

Spiegeleisen 122 

Spikes : 

cut 160 

wrought 163 



CUSTOMS TARIFFS — 1846 TO 189t. 



4Y6 



Spirits : Paragraph. 

ascertainment of proof of. 290 

distilled from grain 289 

distilled, compounds of . . . 291 

of nitrous ether 21 

of turpentine 688 

Spirituous beverages 289-296 

Spirit varnishes 53 

Splice-bars 130 

Split pease 250 

Sponges 82 

manufactures of . . . . 82 

Spool thread, cotton 303 

Sporting rifles 157, 158 

Sprats 258 

Sprigs - 164 

Spun silk 385 

Spunk 668 

Spurs and stilts used in the 
manufacture of earthen- 
ware 669 

Stained glass articles 100 

windows 112 

Stamping of imported goods . sec. 8 
Stamps: 

foreign postage or revenue . 670 
internal-revenue, for— 

cigars sec. 10 

liquors sec. 9 

Standard samples of wool . . . 352 

Starch 285 

burned 286 

Statuary 454 

for colleges, etc 649 

Statuettes, chinaware 95 

Stave bolts 200 

Staves of wood 202 

Stays, boiler 152 

Steel or iron {see Iron or 

steel) 121-170,193 

in all forms n. s. p. f 135 

strip 135 

substitutes for 137 

steel trousers buttons 414 

Stems, artificial. 425 

as drugs 20,548 

Stereotype paper 397 

plates , 166 

Sterilized milk 239 

Stick, lac 592 

Sticks : 
for umbrellas, parasols, and 

sunshades 462, 700 

for whips, fishing rods, or 

walking canes 700 

hair wood 700 

myrtle wood 700 



Sticks Continued. Paragraph. 

orange wood 700 

partridge wood 700 

pimento wood 700 

Still wines 296 

Stock, glue 572 

nursery or greenhouse 252 

paper 632 

Stockings, hose, and half 

hose, cotton 317, 318 

Stocks for shotguns 158 

Stone : 

building 117, 118 

burr 116, 671 

cliff 671 

freestone 117, 118 

granite 117, 118 

lime...- 117,118 

monumental 117, 118 

pumice 92 

rotten 671 

sand 117, 118 

tripoli 671 

ware 94, 95, 96 

Stones : 

curling 540 

flint 557 

grind 119 

lithographic 601 

load 603 

mill 116 

precious and imitations of. . 435 

whet 574 

Stops, art educational 481 

Storax, or styrax 672 

Stove plates 148 

Straw.-.-. 255 

braids 409 

flax 323 

hats, bonnets, and hoods 409 

manufactures of 449 

matting for floors 333 

Stretcher frames for umbrellas 

and parasols 170 

Strings for musical instru- 
ments 453 

Strip steel 128 

Strontia, mineral, carbonate of 673 

oxide of . . - 673 

Strontian, protoxide of 673 

Strontianite 673 

Structural shapes of iron or 

steel 125 

Studs 414 

Strychnia or strychnine 83 

Styrax : 672 

Subacetate of copper 694 



476 



CUSTOMS TARIFFS — 1846 TO 1897. 



Paragraph. 

Substances, explosive 422 

used for manure . 569 

vegetable 617 

Substitutes for butter 236 

cheese 237 

coffee 283 

steel 135 

Sugar : 

beet, seed 656 

box sliooks 204 

candy 212 

cane . . 210 

colored 212 

confectionery 212 

drainiDgs 209 

glucose 210 

grape 210 

maple 210 

of milk 239 

saccharine- 211 

sweepings 209 

tank bottoms 209 

tinctured 212 

Sulfid of zinc, white 57 

Sulphate of alumina 4 

ammonia 5 

baryta or bary- 

tes 44,46 

copper 9 

iron 19 

lime, artificial . . 46 

magnesia 31 

morphia 43 

Sulphate of morphine 43 

potash 644 

quinia 647 

soda 80 

zinc 57 

Sulphide of arsenic 479 

zinc 58 

Sulphite of antimony, crude . 476 

Sulpho-ricinoleic acid 32 

Sulphur : 

crude 674 

lac or precipitated 674 

not otherwise provided for 674 

ore 674 

refined 84 

flowers of 84 

sublimed 84 

Sulphuret of iron 674 

Sulphuric acid 1, 675 

Sulphuric ether 21 

Sumac : 

extract of ' 22 

ground. 85 



Paragraplu 

Sunn binding twine. 491 

cables, and cordage. . . 329 

unmanufactured 566 

Sunshades 462 

sticks for 462, 700 

Supercarbonate of soda 73 

Surface-coated papers 398 

Suspenders 320, 371 

Swaged steel 135 

Sweaters 319 

Sweepings of silver or gold . . 629 

Sweetmeats 263 

Swine 219 

Sword-blades 154 

Swords 154 

T. 

Trails 130 

Table covers 316 

damask 321 

knives and forks 155 

Tables, slate slabs for 120 

Tacks, cut 164 

Taggers iron or steel 134 

tin 132,134 

Tailors' chalk 13 

irons 148 

Tallow 279 

Tamarinds 676 

Tamboured articles . . 312, 339, 390 
Tampico fiber : 

binding twine 491 

cables and cordage 329 

unmanufactured 566 

Tank bottoms 209 

Tanned and dressed calfskins 438 

Tannic acid 1 

Tannin 1 

Tanning, articles used for. . . 482 

Tape needles 165 

Tai)es of cotton 320 

flax 336 

Tapestry brussels carpet 376 

velvet carpets 375 

Tapioca 677 

Tar: 

coal, crude 524 

coal, dyes or colors 15 

coal, pitch of 524 

coal, products 15 

of wood - 678 

Tartar, cream of 6 

Tartar, crude 6 

patent 6 

Tartars 6 

Tartaric acid 1 



I 



CUSTOMS TARIFFS — 1846 TO 1897. 



477 



Paragraph. 

Tartrate of soda or potassa . . 6 

Tassels 371,389 

Tea 679 

plants 679 

Teams of immigrants 474 

Teasets, toy 95 

Teazles 256 

Teeth 680 

Teeth, preparations for 70 

Telegraph and trolley poles . 196 

Telescopes Ill 

Terne plates 132, 134, 140 

Terra alba 681 

japonica -... 682 

Textile grasses 566 

Theatrical properties 645 

Thorite 183 

Thread: 

cotton 302,303 

flax, hemp, or ramie 330 

silk '. 385 

waste 362 

Threads of gold, silver, or 

other metals 179 

Threshing machines 460 

Thrownsilk 385 

Thyme, oil of 626 

Tidies 339 

Ties, cotton 129 

railroad » 196 

Tights 319 

Tiles, plain and ornamented . 88 

marble paving 114 

onyx paving 114 

Timber : 

hewn 194 

sided 194 

squared 194 

round, for spars, or in build- 
ing wharves 194 

round, unmanufactured- . . 699 
Tin: 

bars, blocks, pigs, or grain 

or granulated 683 

black oxide of 683 

taggers 134 

ore, cassiterite or black 

oxide 683 

plate 134, 140 

plates 132 

manufactures of 140 

Tincture of opium 43 

Tinsel wire • 179 

Tips, for penholders 187 

lava, for burners 98 

Tires 117 



Paragraph. 

Tires, bicycle, linings for 320 

Tissue paper 397 

Tobacco : 

cigars, cigarettes, and che- 
roots 217 

filler 213, 214 

Internal Revenue Stamps . sec. 10 

leaf 213, 214 

manufactured 215 

n. s. p. f 215 

pipes 459 

snuff and snuff flour 216 

stems 684 

unmanufactured 215 

wrapper 213, 214 

Toilet articles 70, 697 

preparations 2, 70 

soap 72 

waters 2 

Toluol 524 

Toluidine 524 

Tolidin 524 

Tonqua, tonquin, or tonka 

beans 685 

Tools of trade of persons em- 
igrating to t he Uni ted 

States 645 

track 144 

Tooth and disk harrows 460 

Toothpicks 207 

Top waste 361 

Tow: 

of flax : 326 

of hemp 327 

Tournay velvet carpets 373 

Toys 418 

chinaware 95 

Trade-marks sec. 11 

Track tools 144 

Tram silk 385 

Tracks, glove 446 

Treble ingrain carpets 377 

Trees, nursery stock 252 

Trimmings : 

bead or beaded 408 

silk 390 

flax, cotton, or other vege- 
table fiber 339 

wool 371 

Tripoli 671 

Trophies 612 

Tropical and semitropical 

fruit plants 560 

Trousers buttons. 414 

Trousers buckles 412 

T T columns 125 



478 



CUSTOMS TARIFFS — 1846 TO 1897. 



Tubes : Paragrapli. 

boiler 152 

irou or steel 152 

Tiickiiigs, flax and cotton. . . 339 

Tulips --- 251 

Tuuiug forks and hammers . 453 

Turmeric 686 

Turj)entine, spirits of 688 

Venice 687 

Turtles 689 

Twine 330 

binding 491 

Twist, silk 385 

Type metal 190 

Types : 

new 190 

old 690 

Typewriter paper 401 

U. 

Ultramarine blue 52 

Umber and umber earths 49 

Umbrella and parasol ribs 

and stretchers . . 170 
sticks, wood - . - 462, 700 

Umbrellas 462 

Undervaluation of goods, pen- 
alty for sec. 32 

Underwear 319 

Unenumerated articles 

sees. 6 and 7 

Union suits 319 

United States: 
articles the growth, pro- 
duce, and manufacture 

of 483 

books, engravings, etc., for 

the use of 500 

products of fisheries of . . . 626 

Unwashed wools 355 

Un wrought clays or earth . . 93 

Upper leather 438 

Uranium, oxide, and salts 

of 691 

Utensils, philosophical aod 

scientific 638 

y. 

Vaccine virus 692 

Valerian, oil of 626 

Valerianic acid 464 

Valonia 693 

Vamps 438 

Vanillin S6 



Paragraph. 

Varnished leather 438 

Varnishes 53 

spirit 53 

Vases : 

chinaware 95 

platinum 642 

Veal 274 

Vegetable black 47 

fiber, all manufac- 
tures of 311, 

315, 317, 318, 319, 
320, 334, 347, 395 

fibers, crude 566 

ivory 584 

knives 155 

substances, crude, 617 
substances, mat- 
tings mauufac- 
turedfrom..-.. 333 

wax 695 

Vegetables 257 

as drugs 20,548 

prepared or pre- 
served 241 

Veilings and veils 339, 390 

Vellum 634 

Velvet carpet 373, 375 

ribbon 386 

Velveteens 315 

Velvets 315, 386 

Veneers of wood ' 198 

Venetian chain carpets 377 

Venice turpentine 687 

Verdigris 694 

Vermicelli .'. . . 229 

Vermilion red 54 

Vermuth 296 

Vests, cotton 319 

Vessels : 

American, engaged in for- 
eign trade, repairs to . . sec. 13 
built in the United States 

for foreign account sec. 12 

cast iron 148 

of glass , 100 

of platinum 642 

supplies for sec. 14 

United States, importa- 
tions in sec. 23 

wrecked in waters of the 

United States sec. 28 

Vials 99 

Vinegar 288 

Vines . 252 

Vitrages 339 



CUSTOMS TAKIFES — 1846 TO 1897. 



479 



Paragraph. 

Vitriol, blue 9 

oil of 1 

Vitrified brick 87 

tiles 88 

Vulcanized iudia rubber, 

manufactures of 450 

W. 

Wafers, unleavened 696 

Wagons of immigrants . . . 474 
Walking canes, sticks for . 462, 700 

Walnuts 270 

Wares, iron or steel, enam- 
eled or glazed 159 

Warehouses : 
bonded manufacturing- . . sec. 15 
for smelting and re- 
fining ores sec. 29 

manufacturing sec. 15 

withdrawals from sec. 33 

Warps, cotton 302 

Wash, blue 52 

Washed wools 355 

Washers, iron or steel 163 

Waste : 

bagging 632 

cotton 537 

fit only for paper stock . . . 632 

garnetted 361 

jute 632 

not specially provided 

for 463 

ring and roving 361 

rope 632 

silk 661 

slubbing 361 

thread 361 

top 361 

wool 361, 362 

yarn , 362 

Watches are not enumer- 
ated. 

Watch cases 191 

dials 191 

enamel for 564 

jewels 191 

movements 191 

wire 137 

Water, cologne 2 

fowls 494 

mineral, natural or 

artificial 301 

soda 300 

toilet 2 

Waterproof cloth ,,., 337 



Wax : Paragraph. 

bees 490 

manufactures of 448 

mineral 695 

vegetable 695 

Wearing apparel 314, 

339, 370, 390, 408, 697 

Webbings 320, 371, 389 

Webs, flax, cotton and wool . 320, 

332, 389 

Wedges, iron or steel 144 

Weeds for dyeing purposes . 20, 548 

manufactures of 449 

Weighing of goods with- 
drawn from warehouse . sec. 23 

Whalebone 698 

manufactures of. 449 

Whaleoil 42 

Wharves, timber used in 

building 194 

Wheat 234 

flour 235 

Wheels : 

hubs for 200 

emery 419 

for railway purposes 171 

steel tired, for railway pur- 
poses 171 

Whetstones 574 

Whip gut 517 

manufactured 448 

Whips, wood cut into lengths 

for 700 

White acetate of lead 60 

lead 55 

paint and pigmen t con- 
taining lead 55 

paris 66 

Whiting 56 

Wicking, cotton 320 

Wild animals for exhibition . 474 

WiUow,hats of 409 

manufactures of 206 

prepared for basket 

makers 206 

sheets or squares for 

making hats 409 

Wilton velvet carpets 373 

Window glass : 

common 101, 103, 107 

stained or painted 107 

Windows, glass, stained or 

painted 112 

Wine: 

champagne 295 

coloring for . 18 

ginger .,.,,,.,,, 296 



480 



CUSTOMS TARIFFS — 1846 TO 1897. 



Wine — Continued. Paragraph. 

lees 6 

prune 299 

sparkling 295 

still 296 

Wire: 
articles manufactured from 137 

bonnet 137 

card clothing from 146 

clock 137 

corset 137 

crinoline 137 

hat 137 

iron or steel 137 

lead 182 

nails 162 

needle 137 

piano 137 

platina 641 

rods 136 

rope 137 

round iron or steel 137 

strand 137 

tinsel 179 

watch 137 

Witherite 489 

Wood: 

ashes : 485 

bamboo 700 

barrels 204, 205 

bass 195 

blocks of various kinds . 200, 699 

bolts 200, 699 

box 198, 700 

boxes 204,205 

briar 700 

cabinet 198,700 

furniture 208 

casks 204 

cedar 196, 108, 700 

chair cane - . . . 206 

clapboards 199 

cork, unmanufactured 536 

ebony 198, 700 

fence posts 200 

fire -. 699 

foreign export duties sec. 3 

granadilla 198, 700 

hair 700 

hogsheads 204 

hubs 200 

India malacca joints 700 

kindling 197 

lance 198,700 

laths 201 

Ugnum-vitai 198, 700 



Wood — Continued. Paragraph. 

logs 699 

lumber 195 

mahogany 198, 700 

manufactures of 208 

myrtle 700 

orange 700 

osier prepared for basket- 
makers' use 206 

manufactures of 206 

packing boxes 204 

box shook s 204 

palings 202 

partridge 700 

paving posts 196 

pickets 202 

pimento 700 

pitch of 678 

planking, ship 699 

poles 196, 699 

posts, paving 196 

pulp, bleached 393 

chemical 393 

ground 393 

railroad ties 196 

rattan 700 

reeds 206 

unmanfactured 700 

rose 198,700 

satin 198, 700 

screws 169 

shingles 203 

skewers 207 

staves 202 

sticks for umbrellas, para- 
sols, etc 462,700 

sugar-box shooks 204 

sycamore 195 

tarof 678 

timber 194, 699 

toothpicks 207 

unmanufactured 198 

veneers of 198 

white 195 

willow, prepared for basket- 
makers' use. ... . 206 
manufactures of. . . 206 
Woods : 

dye, extracts of 22 

other than dyewoods 22 

used expressly for dye- 
ing 20,548 

Wool: 
advanced beyond the 
washed or scoured con- 
dition ^ 364 



CUSTOMS TARIFFS — 1846 TO 1897. 



481 



Wool — Continuea. Paragraph. 

classification of . . .... 348, 

349j 350, 351 

class one . 349, 354, 355, 356, 357 
two . 350, 354, 355, 356, 357 
three . 351, 353, 354, 358, 359 

definition of 383 

extract . , » 362 

flocks, mungo, and rags . . 363 

grease ........ ...... 279 

manufactures of 365-382 

on tlie skin ...... 360 

scoured 364, 355 

skirted (excepted) .... 356 

standard samples of „ . . = . . 352 

unwashed = 355 

washed 354, 355 

waste - 361, 362 

Woolen art squares ........ 382 

bandings 371 

barrel buttons ...... 371 

beltings ... .... 371 

bindings 371 

blankets 367 

bookings 380 

braces 371 

braids 371 

bunting ........ . . 369 

buttons 371 

carpets ......... 372"-382 

clothing,ready-made 370 

cloths 366, 368, 369 

coat linings 368, 369 

cords, and cords and 

tassels 371 

dress goods 368, 369 

druggets 380 

edgings ....... 371 

embroideries . . . 371 

fabrics having India 
rubber as a 
component 
material . . 371 
knit ..,...-. 366 
felts-..-.-........- 370 

flannels 367 

flocks --..... 363 

flouncings ..... 371 

fringes 371 

galloons ........... 371 

garnetted waste. . . . 361 

gimps . - 371 

gorings 371 

grease 279 

head nets 371 

insertings ......... 371 

64467— S. Doc. 547, 60-2 31 



Paragraph. 

Woolen Italian cloths... 368-369 
knitted articles of 

wearing apparel. . 370 
knit fabrics ........ 366 

laces 371 

linings 368-369 

manufactures of, or- 
namented with 
beads or spangles. 371 

mats 382 

mungo . . . ' 363 

netting 371 

nets... 371 

noils 362 

rags . 363 

ready-made clothing 370 

ring waste 361 

roving waste. - 361 

rugs 382 

shawls 370 

shoddy 362 

slubbing waste. .... 361 

suspenders 371 

tassels 371 

thread waste ...... 362 

top waste 361 

trimmings 371 

wastes 361, 362 

wearing apparel .... 370 

webbings 371 

yarn waste 362 

yarns 365 

Works of art. ...... - 701, 702, 703 

for exhibition 701,702 

for presentation 703 

Worm gut: 

manufactures of ..... 448 

unmanufactured 517 

Worms, silk, eggs of .... 662 

Wrapper tobacco 213, 214 

Wrecked or sunken vessels . sec. 2S 
Wroughtiron or steel. 122,162,163 

X. 

Xylidin ....'.... 524 

Xyol .»».,,.....-.......... 524 

T. 

Yams - 704 

Tarns : 

coir 531 

cotton, carded 302 

flax 331 

hemp ....,..«,.... = ,.... 331 



482 



CUSTOMS TAKIFFS — 1846 TO 1897. 



Yarns — Continued. Paragraph. 

jute 328 

ramie 331 

silk 385 

waste, woolen 362 

woolen 365 

Yellow chrome 48 

metal 176 

prussiate of potash . . Q6 

Yolks of eggs 245 



Zaffer 705 

Zante currants 264 



Zinc : Paragraph. 

articles or wares of, not 

specially provided for.. 193 

blocks or pigs of 192 

chloride of 57 

dry , 57 

ground in oil 57 

old and worn-out 192 

oxide of 57 

sheets of . . 192 

sulfid of 57 

sulphate of 57 

white paint or pigment con- 
taining .... 57 

white sulphide of ....... . 57 



ARTICLES SPECIFIED m RECIPROCITY SECTIOIS^S 3 AND 
4 OF TARIFF ACT OF JULY 24, 1897. 



Argols sec. 3 

BeanSy tonquin, tonqua, or 

3 
3 
3 
3 
3 
3 



tonka sec. 

Beans, vanilla sec. 

Brandies sec. 

Champagne sec. 

Coffee sec. 

Crude tartar sec. 

Cuts, vanilla beans. sec. 3 

Distilled spirits sec. 3 

Drawings, pen and ink sec, 3 

Lees, wine, crude sec. 3 

Oil paintings sec. 3 

Paintings sec, 3 

Pastels „ sec. 3 

Pen and ink drawings sec. 3 



Sparkling wines sec. 3 

Spirits manufactured or dis- 
tilled from grain sec. 3 

Statuary sec, 3 

Still wines sec. 3 

Tartar, crude sec. 3 

Tea sec. 3 

Tonquin, tonqua, or tonka 

beans sec. 3 

Vanilla beans sec. 3 

Yermuth sec. 3 

Wine lees, crude sec. 3 

Water color painting sec. 3 

Wines, sj)arkling sec. 3 

Wines, still sec. 3 



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